City of Syracuse v. State Board of Equalization & Assessment

Appeal from a judgment of the Supreme Court at Special Term (Cobb, J.), entered June 24, 1983 in Albany County, which granted petitioners’ application, in a proceeding pursuant to CPLR article 78, to annul a determination of the State Board of Equalization and Assessment establishing a 1981 final equalization rate for the City of Syracuse. H In March, 1982, respondent, State Board of Equalization and Assessment (SBEA), established a tentative equalization rate of 22.95% for petitioner City of Syracuse. The rate was based on appraisals of 68 parcels of land located in the city. The parcels…