Legal Opinion
Wisseman v. New York State Board of Equalization & Assessment
Appellate Division of the Supreme Court of the State of New York
Decided June 29, 1995PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
Cardona, P. J.
The Town of Union Vale in Dutchess County has segments in three different school districts: Arlington, Dover and Mill-brook (hereinafter collectively referred to as the districts). In 1991, respondent lowered the equalization rate1 assigned to the Town from approximately 67% to approximately 44%. The lower rate, based on property valued as of January 1, 1989, resulted in a higher estimate of taxable real property and higher school taxes for residents in all three segments of *198the Town. We note that the lower rate remained in effect for two years. In 1993, the…
2Cases cited2 opinions
- Johnson v. JoyNew York Court of Appeals · 1979
- Mental Hygiene Legal Service ex rel. DeAngelo v. CuomoAppellate Division of the Supreme Court of the State of New York · 1994
3Cited by5 opinions
- City of Oswego v. New York State Board of Real Property ServicesAppellate Division of the Supreme Court of the State of New York · 2001
- Town of Greenville v. New York State Board of Real Property ServicesAppellate Division of the Supreme Court of the State of New York · 1998
- Feiner v. New York State Office of Real Property ServicesAppellate Division of the Supreme Court of the State of New York · 2006
- Town of Riverhead v. New York State Board of Real Property ServicesNew York Supreme Court · 2003
- Matter of Town of Riverhead v. New York State Bd. of Real Prop. Servs.New York Supreme Court, Albany County · 2003