MATTER OF TOWN OF MOUNT KISCO v. STATE BD. OF EQUALIZATION & ASSESSMENT


64 N.Y.2d 950 (1985)

In the Matter of Town of Mount Kisco et al., Appellants, v. State Board of Equalization and Assessment et al., Respondents, and Town of Scarsdale, Intervenor-Respondent.

Court of Appeals of the State of New York.

Decided March 21, 1985.


Attorney(s) appearing for the Case

Lawrence Dittelman for appellants.

Robert Abrams, Attorney-General (John Q. Driscoll, Robert Hermann and Peter H. Schiff of counsel), for State Board of Equalization and Assessment, respondent.

Marvin S. Fink for intervenor-respondent.

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


MEMORANDUM.

The judgment of the Appellate Division should be affirmed, with costs.

At issue is the procedure to be followed for challenging county equalization rates adopted in December 1980 by the Westchester County Tax Commission for apportioning 1981 county taxes. Like many counties, Westchester by local law took as its equalization rates the latest available schedule of rates issued by the State Board of Equalization...

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