City Mattress v. Board of Assessment Review

OPINION OF THE COURT

William R. Roy, J.

These tax certiorari proceedings were instituted to challenge assessments for various years on properties owned by petitionérs in the Towns of Dewitt and Cicero. The only named respondents were the Town Boards of Assessment Review, the Town Assessors and the Towns themselves; neither the County of Onondaga, in which the Towns are located, nor the School Districts of the properties sought to intervene.

After negotiation, the parties to the proceedings entered into settlement agreements which provided for downward adjustments of assessments for the years in…