Legal Opinion
Town of Bedford v. State Board of Equalization & Assessment
Appellate Division of the Supreme Court of the State of New York
Decided October 11, 1979PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Mahoney, P. J.
Pursuant to article 8 of the Real Property Tax Law and article VI of the Westchester County Charter (L 1937, ch 617, as amd), the Westchester County Tax Commission annually fixed the equalization rates for the towns and cities of Westchester County for the purpose of apportioning county taxes. The taxes in a given year were apportioned on the basis of the county equalization rates established for the prior year.
On December 16, 1971, the County Tax Commission filed with the Westchester County Board of Legislators the 1971 county equalization rates. On February…
2Cases cited5 opinions
- Sweeney v. . City of New YorkNew York Court of Appeals · 1919
- Town of Smithtown v. MooreNew York Court of Appeals · 1962
- People Ex Rel. Board of Supervisors v. HadleyNew York Court of Appeals · 1879
- Town of Lewiston v. State Board of Equalization & AssessmentNew York Court of Appeals · 1958
- Town of Lewiston v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1957
3Cited by4 opinions
- County of Westchester v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1980
- Town of Mount Kisco v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1984
- Town of Wallkill v. New York State Board of Real Property ServicesAppellate Division of the Supreme Court of the State of New York · 1999
- Town of Mount Kisco v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1984