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MATTER OF CITY OF SYRACUSE v. STATE BD. OF EQUALIZATION & ASSESSMENT

101 A.D.2d 653 (1984)

In the Matter of City of Syracuse et al., Respondents, v. State Board of Equalization and Assessment, Appellant

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

April 12, 1984

¶ In March, 1982, respondent, State Board of Equalization and Assessment (SBEA), established a tentative equalization rate of 22.95% for petitioner City of Syracuse. The rate was based on appraisals of 68 parcels of land located in the city. The parcels were randomly selected from each value interval of the five use classifications within which all city properties fall. The appraisals were conducted by SBEA's Bureau of Property Valuation. ¶ The city challenged the...

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