Legal Opinion
Town of Mount Kisco v. State Board of Equalization & Assessment
New York Court of Appeals
Decided March 21, 1985PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The judgment of the Appellate Division should be affirmed, with costs.
At issue is the procedure to be followed for challenging county equalization rates adopted in December 1980 by the Westchester County Tax Commission for apportioning 1981 county taxes. Like many counties, Westchester by local law took as its equalization rates the latest available schedule of rates issued by the State Board of Equalization and Assessment (SBEA) — in this case the 1980 advisory schedule issued in November 1980 — adjusting those figures for changes in the level of assessments.…
2Cases cited4 opinions
- 860 Executive Towers, Inc. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1976
- Pierre Pellaton Apts., Inc. v. Board of AssessorsNew York Court of Appeals · 1977
- Town of Smithtown v. MooreNew York Court of Appeals · 1962
- Central Buffalo Project Corp. v. City of BuffaloNew York Court of Appeals · 1981
3Cited by3 opinions
- Agosh v. Town of Cicero Board of Assessment ReviewNew York Supreme Court · 1991
- Katz v. AssessorNew York Supreme Court · 1986
- Town of Pleasant Valley v. New York State Board of Real Property ServicesAppellate Division of the Supreme Court of the State of New York · 1999