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ACO REALTY v. SROGI

127 Misc.2d 899 (1984)

ACO Realty Corporation, Petitioner, v. Robert Z. Srogi, as Commissioner of Assessment of the City of Syracuse, Respondent.

Supreme Court, Onondaga County.

December 10, 1984

Attorney(s) appearing for the Case

Hancock & Estabrook (John R. Varney of counsel), for petitioners. David M. Garber, Corporation Counsel, and Bersani, Marshall & Wolfe (Donald A. Marshall of counsel), for respondent.

JOHN F. LAWTON, J.

At issue in these proceedings is the determination of the equalization rates for the City of Syracuse to be applied for tax years 1976, 1977, 1979, 1980, 1981 and 1982.

CONTENTIONS OF THE PARTIES

Petitioners contend that the best evidence of the true equalization rate is that found by the State Board of Equalization and Assessment (SBEA). The equalization rates, as found by the SBEA, for the years in question are as...

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