SLEWETT v. BD OF ASSESSORS


80 A.D.2d 186 (1981)

In the Matter of Slewett & Farber, Respondents-Appellants v. Board of Assessors of the County of Nassau et al., Appellants-Respondents. Attorney-General of the State of New York, Intervenor-Appellant-Respondent

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

April 8, 1981


Attorney(s) appearing for the Case

Edward G. McCabe, County Attorney (Joshua A. Elkin of counsel), for appellants-respondents.

Koeppel, Sommer, Lesnick & Martone, P. C. (Bernard Sommer, Adolph Koeppel, Irving I. Lesnick, Tracie P. Peddy and Ann Del Casino of counsel), for respondents-appellants.

Robert Abrams, Attorney-General (John M. Farrar, Robert Schonfeld and George D. Zuckerman of counsel; Beth Turtz on the brief), intervenor-appellant-respondent pro se.

Allen G. Schwartz, Corporation Counsel (Edith I. Spivack, Reed G. Schneider and Jay M. Herman of counsel), for the City of New York, amicus curiae.

Bleakley Schmidt, P. C. (Frederick J. Martin and Hugh D. Fyfe of counsel), for Rego Properties Corp. and another, amici curiae.

O'CONNOR, J., concurs with LAZER, J. P.; MANGANO concurs in part and dissents in part in an opinion; COHALAN concurs in part and dissents in part in an opinion.


LAZER, J. P.

At issue on these cross appeals are the validity and effect of a series of legislative enactments which retroactively altered the means by which aggrieved taxpayers could establish inequality of assessed valuations of real property. The underlying controversy involves the rates at which real property in Nassau County was assessed for the years 1965/66 through...

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