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  5. 117 A.D.2d 65 (1986)
 

KERWICK v. STATE BD.

117 A.D.2d 65 (1986)

Robert Kerwick, as Assessor of The Town of Denning, et al., Respondents, v. New York State Board of Equalization and Assessment, Appellant In the Matter of Walter F. Heley, Jr., as Assessor of The Town of Hardenburgh, et al., Respondents, v. New York State Board of Equalization and Assessment, Appellant

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

May 1, 1986

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Jane Levine and O. Peter Sherwood of counsel), for appellant.

Oppenheim & Meltzer (Stephen L. Oppenheim of counsel), for Robert Kerwick and another, respondents.

Howard C. St. John & Associates (Howard C. St. John and Hugh R. Elwyn of counsel), for Walter F. Heley, Jr., and another, respondents.

CASEY, LEVINE and HARVEY, JJ., concur.

WEISS, J.

The instant appeal involves two separate challenges to the role of the State Board of Equalization and Assessment (SBEA) in the assessment of taxable State-owned lands. Plaintiffs, the Town of Denning and its assessor, commenced a declaratory judgment action to declare 9 NYCRR part 199 illegal and to enjoin SBEA from employing these regulations relative to...

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