Vantage Petroleum v. Board of Assessment Review

Lazer, J. P., dissents and votes to reverse the order appealed from and to grant the motion for leave to intervene, with the following memorandum, in which Gibbons, J., concurs:

May a school district in Suffolk County intervene in a tax review proceeding which challenges a real property assessment within the district? Contrary to the majority’s view, I believe such a school district’s real and substantial interest in the maintenance of its tax base entitles it to the grant of intervention. My opinion is unaltered by the recent amendment to *1040the Suffolk County Tax Act relieving school districts…