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STONY CREEK v. ASSESSMENT BD.

207 A.D.2d 242 (1995)

In the Matter of Town of Stony Creek, Appellant, v. New York State Board of Equalization and Assessment et al., Respondents

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

January 26, 1995

Attorney(s) appearing for the Case

Miller, Mannix & Pratt, P. C., Glens Falls (John C. Mannix, Jr., of counsel), for appellant.

Dennis C. Vacco, Attorney-General, Albany (Daniel Smirlock of counsel), for respondents.

CARDONA, P. J., CREW III, CASEY and PETERS, JJ., concur.

YESAWICH JR., J.

Respondent State Board of Equalization and Assessment (hereinafter respondent) is charged with calculating the equalization rate, that is, the ratio of assessed value to fair market value of all taxable property, for each municipality in the State (see, RPTL 1202 [1] [a]), and has promulgated regulations that establish the methods by which it does so (see, 9 NYCRR part 186). The...

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