Petitioners commenced this CPLR article 78 proceeding seeking to vacate the determination of respondent Small Claims Assessment Review Hearing Officer acting under RPTL article 7 (tit 1-A) who, after a hearing, reduced the real estate tax assessment on property owned by respondents David Leary and Bonnie Leary. Supreme Court dismissed the petition on the basis of petitioners' lack of standing. Petitioners now appeal.
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