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CITY MATTRESS v. ASSESSMENT

166 Misc.2d 79 (1995)

630 N.Y.S.2d 919

In the Matter of City Mattress, As Agent-in-Fact for Benderson-85 Trust, Petitioner, v. Board of Assessment Review for the Town of Dewitt et al., Respondents. In the Matter of R.B.3 Associates, Petitioner, v. Board of Assessment Review for the Town of Cicero et al., Respondents.

Supreme Court, Onondaga County.

August 9, 1995

Attorney(s) appearing for the Case

Jon A. Gerber, County Attorney, Syracuse (Martin J. Murphy of counsel), for County of Onondaga. Kavinoky & Cook, Buffalo (Wayne D. Wisbaum of counsel), for petitioners. Donald Greenwood, Town Attorney, Syracuse, for Board of Assessment Review for the Town of Dewitt and others, respondents. Anthony P. Rivizzigno, Town Attorney, Syracuse, for Board of Assessment Review for the Town of Cicero and others, respondents. Bond, Schoeneck & King, Syracuse, for North Syracuse School System.

WILLIAM R. ROY, J.

These tax certiorari proceedings were instituted to challenge assessments for various years on properties owned by petitioners in the Towns of Dewitt and Cicero. The only named respondents were the Town Boards of Assessment Review, the Town Assessors and the Towns themselves; neither the County of Onondaga, in which the Towns are located, nor the School Districts of the properties sought to...

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