Rokowsky v. Finance Administrator

Chief Judge Breitel.

Petitioner Rokowsky, owner of a parcel of real property in the Borough of The Bronx in the City of New York, seeks reduction of his tax assessment. He alleges both overvaluation and inequality of assessment. Respondents, the Finance Administrator and the Tax Commission of the City of New York, appeal from an Appellate Division order affirming Supreme Court’s denial of their motion to dismiss the inequality cause of action. *

There are two issues. The first and more significant is whether a claim of inequality of assessment can be established by comparison solely on the…