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ARIETTA v. EQUALIZATION BD.

56 N.Y.2d 356 (1982)

In the Matter of the Town of Arietta et al., Respondents, v. State Board of Equalization and Assessment et al., Appellants. (And 10 Other Proceedings.)

Court of Appeals of the State of New York.

Decided June 17, 1982.

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Vernon Stuart and Shirley Adelson Siegel of counsel), for appellants.

Earle C. Bastow and Francis C. Steates for respondents.

Chief Judge COOKE and Judges JASEN, GABRIELLI, WACHTLER, FUCHSBERG and MEYER concur.

JONES, J.

A CPLR article 78 proceeding is the appropriate procedure by which affected tax districts may obtain judicial review of the establishment by the State Board of Equalization of transition assessments under section 545 of the Real Property Tax Law. In this proceeding it was not error to grant summary judgment to the petitioning towns directing the State board to establish transition assessments with respect...

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