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WISSEMAN v. EQUALIZATION BD.

212 A.D.2d 196 (1995)

628 N.Y.S.2d 455

In the Matter of Donald Wisseman, as Supervisor of The Town of Union Vale, Appellant, v. New York State Board of Equalization and Assessment, Respondent

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

June 29, 1995

Attorney(s) appearing for the Case

Steven Habiague, Poughkeepsie, for appellant.

Dennis C. Vacco, Attorney-General, Albany (Andrea Oser and Nancy A. Spiegel of counsel), for respondent.

MERCURE, CASEY, PETERS and SPAIN, JJ., concur.

CARDONA, P. J.

The Town of Union Vale in Dutchess County has segments in three different school districts: Arlington, Dover and Millbrook (hereinafter collectively referred to as the districts). In 1991, respondent lowered the equalization rate1 assigned to the Town from approximately 67% to approximately 44%. The lower rate, based on property valued as of January 1, 1989, resulted...

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