County of Westchester v. State Board of Equalization & Assessment

Submission of a controversy upon an agreed statement of facts pursuant to CPLR 3222. The parties herein seek a declaration as to whether subdivision 3 of section 283.201 of the Westchester County Administrative Code (WCAC) supersedes section 1314 of the Real Property Tax Law, thereby rendering the latter section inapplicable to Westchester County. Subdivision 3 of section 283.201 of the WCAC (L 1948, ch 852, as amd) provides that: “in the case of a school district lying in more than one (1) town, the supervisors of the towns in which such school district lies shall apportion the school tax to…