In these 11 article 78 proceedings, the petitioners are the Towns of Arietta, Benson and Lake Pleasant, all located in Hamilton County, and their respective supervisors, who petition both individually and in their official capacities. Seeking judgments directing respondent State Board of Equalization and Assessment (hereinafter SBEA) to establish full transition assessments for the towns in accordance with the terms and procedures set forth in section 545 of the Real Property...
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