Rollins v. Hess

*592OPINION OF THE COURT

Joseph J. Sedita, J.

This matter seeks to have the 1988 tax roll of the City of North Tonawanda set aside pursuant to CPLR article 78. The petitioners seek to have this lawsuit certified as a class action pursuant to CPLR article 9. They seek to represent all the real property taxpayers of the City of North Tonawanda. The respondents (the assessor and the City of North Tonawanda) have asked the court to dismiss the proceeding in its entirety.

The primary allegation of these petitioners is that a substantial number of the assessments for the 1988 real property tax roll were…