63 N.Y.2d 442 (1984)

In the Matter of Town of Shandaken, Respondent, v. State Board of Equalization and Assessment, Appellant.

Court of Appeals of the State of New York.

Decided November 15, 1984.

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Nancy A. Spiegel, Robert Hermann and Peter H. Schiff of counsel), for appellant.

John J. Lynch for respondent.

Stephen L. Oppenheim for Robert Kerwick and another, amici curiae.

Chief Judge COOKE and Judges JASEN, WACHTLER, MEYER, SIMONS and KAYE concur.


The role of the State Board of Equalization and Assessment in the assessment of State forest lands is limited to determination that the assessment made by the local assessors is in conformity with the applicable equalization rate. Authority for determination of valuation is vested in the local assessors.

Petitioner, Town of Shandaken (Town), is located wholly within a forest preserve, and the...

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