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MTR. CITY OF LACKAWANNA v. BD. OF EQUAL.

16 N.Y.2d 222 (1965)

In the Matter of the City of Lackawanna, Respondent-Appellant, v. State Board of Equalization & Assessment of the State of New York, Appellant-Respondent.

Court of Appeals of the State of New York.

Decided October 28, 1965.

Attorney(s) appearing for the Case

Peter A. Vinolus, Corporation Counsel (Robert M. Hitchcock and Thomas M. Dole of counsel), for respondent-appellant.

Louis J. Lefkowitz, Attorney-General (Edward J. Grogan, Paxton Blair and George A. Radz of counsel), for appellant-respondent.

Judges VAN VOORHIS, BURKE and SCILEPPI concur with Judge FULD; Judge BERGAN dissents in an opinion in which Chief Judge DESMOND and Judge DYE concur.

FULD, J.

The question posed for our consideration is whether certain property at the plant of the Bethlehem Steel Company in the City of Lackawanna was properly classified as taxable real property by the State Board of Equalization.

Pursuant to the authority vested in it (L. 1960, ch. 335, § 10), the board fixed the state equalization rate for the city (for 1959) at 25 by adding to its appraisal...

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