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MTR. OF DUDLEY v. KERWICK

72 A.D.2d 224 (1980)

In the Matter of James Dudley, Respondent, v. Robert Kerwick, as Assessor of The Town of Hardenburgh, et al., Appellants. (Proceeding No. 1.) In the Matter of The State of New York, Respondent, v. Robert Kerwick, as Assessor of The Town of Hardenburgh, et al., Appellants. (Proceeding No. 2.)

Appellate Division of the Supreme Court of the State of New York, Third Department.

January 31, 1980

Attorney(s) appearing for the Case

Oppenheim, Drew & Kane (Stephen L. Oppenheim of counsel), for appellants.

Coughlin & Gerhart (Peter H. Bouman and George L. Ingalls of counsel), for James Dudley, respondent.

Robert Abrams, Attorney-General (George M. Thorpe and Shirley Adelson Siegel of counsel), for State of New York, respondent.

KANE, J. P., STALEY, JR., MIKOLL and HERLIHY, JJ., concur.

MAIN, J.

We are concerned here with separate proceedings which this court ordered prosecuted upon a joint record and briefs. In Proceeding No. 1 (Dudley proceeding), Mr. Dudley, dismayed and provoked by the fact that he and a small percentage of real property owners in the Town of Hardenburgh were being forced to carry the tax burden of scores of other real property owners who had been granted exemptions by reason...

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