Kerwick v. New York State Board of Equalization & Assessment

OPINION OF THE COURT

Weiss, J.

The instant appeal involves two separate challenges to the role of the State Board of Equalization and Assessment (SBEA) in the assessment of taxable State-owned lands. Plain*67tiffs, the Town of Denning and its assessor, commenced a declaratory judgment action to declare 9 NYCRR part 199 illegal and to enjoin SBEA from employing these regulations relative to the assessment of taxable State lands situated in the Town of Denning, Ulster County. After joinder of issue, plaintiffs moved for summary judgment. In the meantime, petitioners, the Town of Hardenburgh and its…