Graffeo, J.
This case involves tax reassessments of certain residential properties located in the City of Albany. In 1987, respondents conducted a revaluation of properties situated in six areas, which resulted in substantial increases in the assessed value of petitioners' respective properties. Petitioners thereafter commenced a hybrid CPLR article 78 proceeding and civil action alleging, inter alia, that the City unfairly and unconstitutionally targeted their...
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