City of Lackawanna v. State Board of Equalization & Assessment

Ellis J. Staley, Jr., J.

This is a proceeding under article 78 of the Civil Practice Act and section 760 of the Real Property Tax Law to review a determination of the State Board of Equalization and Assessment of the State of New York which established an equalization rate of 25 on September 1, I960 for the City of Lackawanna, New York, based upon the 1959 assessment roll.

In establishing this equalization rate the respondent appraised the steel plant of Bethlehem Steel Company located at the westerly side of Hamburg Turnpike in the City of Lackawanna, *60New York. The assessed valuation of this…