Adjudged that the determination is confirmed and the proceeding is dismissed, on the merits, with one bill of costs.
The petitioner failed to demonstrate that the methodology employed by the New York State Board of Real Property Services in determining the 1999 equalization rate for the Town of Cortlandt was not rational or that the final equalization rate was not supported by substantial evidence (see, Matter of Town of Wallkill v New York State Bd. of Real Prop...
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