MATTER OF MERRICK HOLDING CORP. v. BD. OF ASSESSORS OF COUNTY OF NASSAU


76 Misc.2d 754 (1974)

In the Matter of Merrick Holding Corp., Petitioner, v. Board of Assessors of the County of Nassau, Respondent.

Supreme Court, Special Term, Nassau County.

January 15, 1974


Attorney(s) appearing for the Case

Douglas P. Null for petitioner. Joseph Jaspan, County Attorney (Leon Friedman of counsel), for respondent.


HOWARD T. HOGAN, J.

In this tax certiorari proceeding, the respondent has moved for an order directing the selection of sample parcels to establish ratio pursuant to section 720 (subd. 3) of the Real Property Tax Law. It is the petitioner's expressed intention to prove ratio by offering, as evidence, the State equalization rate established for the tax roll containing the assessment under review for the tax status years May 1, 1969 through and including...

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