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MATTER OF TOWN OF WALLKILL v. NEW YORK STATE BOARD OF REAL PROPERTY SERVICES

274 A.D.2d 856 (2000)

711 N.Y.S.2d 228

In the Matter of the TOWN OF WALLKILL, Petitioner, v. NEW YORK STATE BOARD OF REAL PROPERTY SERVICES et al., Respondents. (Proceeding No. 1.) In the Matter of the TOWN OF WALLKILL, Petitioner, v. NEW YORK STATE BOARD OF REAL PROPERTY SERVICES et al., Respondents. (Proceeding No. 2.)

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

Decided July 27, 2000.

Mugglin, J.

In December 1998, respondent State Board of Real Property Services (hereinafter State Board) established a tentative State equalization rate for petitioner. Thereafter, petitioner filed a complaint challenging the tentative equalization rate based upon its claim that respondent State Office of Real Property Services (hereinafter ORPS) miscalculated the market value of a number of selected parcels employed in fixing the tentative State equalization rate...

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