O'Brien v. Assessor of Mamaroneck

In this consolidated proceeding by petitioners pursuant to article 7 of the Real Property Tax Law to review real estate tax assessments in the Town of Mamaroneck and the Village of Larchmont, two separate questions arise: (a) whether the stipulations by the tax districts in the record as to the State rates of equalization were admissions merely of the actual fact as to the rates without admitting their effect; or whether the stipulations embraced the effect of the rates on the question of inequality; and (b) whether, if the fact and not the effect of the State equalization rates has been…