Town of Marbletown v. New York State Board of Real Property Services

—Peters, J.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to RPTL 1218) to review a determination of respondent New York State Board of Real Property Services which established the final state equalization rate for petitioner’s 2002 assessment roll.

In July 2002, respondent New York State Board of Real Property Services (hereinafter respondent) informed petitioner that its tentative 2002 state equalization rate* was 84.15%. Petitioner filed an administrative complaint and a hearing was held where it presented both documentary and testimonial evidence in support of a…