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  5. 64 N.Y.2d 33 (1984)
 

BURROWS v. BD. OF ASSESSORS

64 N.Y.2d 33 (1984)

In the Matter of Mortimer T. Burrows, Jr., et al., Respondents, v. Board of Assessors for the Town of Chatham, Appellant, et al., Respondents, and Robert Abrams, as Attorney-General of the State of New York, Intervenor-Appellant. In the Matter of Walter C. Speanburg, Jr., et al., Respondents, v. Susan F. McCarthy, as Assessor for the Town of Kinderhook, Appellant, et al., Respondents, and Robert Abrams, as Attorney-General of the State of New York, Intervenor-Appellant.

Court of Appeals of the State of New York.

Decided November 29, 1984.

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Nancy A. Spiegel and Peter H. Schiff of counsel), for intervenor-appellant; Keith G. Flint for appellant in the first above-entitled proceeding, and Richard L. Mott, Town Attorney, for appellant in the second above-entitled proceeding.

Theodore Guterman II for respondents in the first and second above-entitled proceedings.

Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, MEYER, SIMONS and KAYE concur in Per Curiam opinion.

Per Curiam.

The order of the Appellate Division, in each case, should be modified, with costs to appellants, by declaring invalid not only section 458 (subd 5, par [b]) of the Real Property Tax Law, but also section 458 (subd 5, par [a]) of the Real Property Tax Law, and, as so modified, the order of the Appellate Division should be affirmed.

Subdivision 5 of section 458 of the Real Property Tax Law is unconstitutional...

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