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ROKOWSKY v. SBEA

172 A.D.2d 93 (1991)

Morris Rokowsky, Appellant, v. State Board of Equalization and Assessment et al., Respondents

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

December 5, 1991

Attorney(s) appearing for the Case

Podell, Rothman, Schechter & Banfield (Gary Schuller and William E. Banfield of counsel), for appellant.

Robert Abrams, Attorney-General (Daniel Smirlock and Nancy A. Spiegel of counsel), for respondents.

MAHONEY, P. J., WEISS, LEVINE and MERCURE, JJ., concur.

YESAWICH JR., J.

Plaintiff, an owner of real estate in New York City, one of two special assessing units in the State (RPTL 1801), commenced this action pursuant to RPTL article 7 alleging inequality of assessment of his property. It is his contention that his residential property, classified as class two real property (RPTL 1802 [1]), has a disproportionately high ratio of assessed value to full (market) value...

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