Legal Opinion
ACO Realty Corp. v. Srogi
New York Supreme Court
Decided December 10, 1984Published
1Opinion of the Court
OPINION OF THE COURT
John F. Lawton, J.
At issue in these proceedings is the determination of the equalization rates for the City of Syracuse to be applied for tax years 1976, 1977, 1979, 1980, 1981 and 1982.
CONTENTIONS OF THE PARTIES
Petitioners contend that the best evidence of the true equalization rate is that found by the State Board of Equalization and Assessment (SBEA). The equalization rates, as found by the SBEA, for the years in question are as follows:
1976 35.27
1977 34.04
1979 27.80
1980 25.34
1981 22.95
1982 22.93
*900Respondent contends that the better method for determining the true…
2Cases cited16 opinions
- Ed Guth Realty, Inc. v. GingoldNew York Court of Appeals · 1974
- 860 Executive Towers, Inc. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1976
- People ex rel. Yaras v. KinnawNew York Court of Appeals · 1951
- Pierre Pellaton Apts., Inc. v. Board of AssessorsNew York Court of Appeals · 1977
- Colt Industries, Inc. v. Finance AdministratorNew York Court of Appeals · 1982
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