City of Mount Vernon et al., Respondents,
v.
State Board of Equalization and Assessment et al., Appellants.
Town of Mount Pleasant, Respondent,
v.
State Board of Equalization and Assessment et al., Appellants.
Court of Appeals of the State of New York.https://leagle.com/images/logo.png
Argued May 31, 1978.
Decided July 6, 1978.
Attorney(s) appearing for the Case
Alan D. Gordon and Robert A. Machleder for Consolidated Edison Company of New York, Inc., appellant.
Louis J. Lefkowitz, Attorney-General (Vernon Stuart, Ruth Kessler Toch and Joseph P. McCale of counsel), for State Board of Equalization and Assessment, appellant.
Henry J. Smith and Gerald Nolan for respondents.
Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE concur.
Court of Appeals of the State of New York.
MEMORANDUM.
Order reversed, without costs, and the actions, more properly proceedings under CPLR article 78, dismissed. The issue is not one of standing; it is whether plaintiff municipalities have a justiciable cause of action. Article 7 of the Real Property Tax Law is the exclusive avenue for judicial review of real property tax assessments "unless otherwise provided by law" ...
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