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BURROWS v. BD. OF ASSESSORS

116 Misc.2d 133 (1982)

In the Matter of Mortimer T. Burrows, Jr., et al., Petitioners, v. Board of Assessors of the Town of Chatham et al., Respondents. In the Matter of Walter C. Speanburg, Jr., et al., Petitioners, v. Susan F. McCarthy as Assessor of the Town of Kinderhook, et al., Respondents.

Supreme Court, Columbia County.

September 29, 1982

Attorney(s) appearing for the Case

Connor, Curran, Connor & Schram (Theodore Guterman of counsel), for petitioners. Robert Abrams, Attorney-General (Judith I. Ratner of counsel), for Board of Equalization and Assessment of the State of New York and another, respondents. Keith G. Flint for Board of Assessors of the Town of Chatham, respondent.

HAROLD J. HUGHES, J.

In separate proceedings under article 7 of the Real Property Tax Law, petitioners seek judicial review of the assessment of their real property on the ground it is overvalued by reason of the operation of subdivision 5 of section 458 of the Real Property Tax Law as interpreted by the State Board of Equalization and Assessment (6 Opns of Counsel of St Bd of Equal & Assess No. 67). They also seek a judgment declaring that such statute...

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