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RIVERHEAD v. REAL PROP SERVS.

5 N.Y.3d 36 (2005)

832 N.E.2d 1169

799 N.Y.S.2d 753

In the Matter of TOWN OF RIVERHEAD, Appellant, et al., Petitioner, v. NEW YORK STATE BOARD OF REAL PROPERTY SERVICES et al., Respondents.

Court of Appeals of the State of New York.

Decided June 9, 2005.

Attorney(s) appearing for the Case

Scott DeSimone, Peconic, for appellant.

Eliot Spitzer, Attorney General, Albany (Robert M. Goldfarb, Caitlin J. Halligan, Daniel Smirlock and Nancy A. Spiegel of counsel). for New York State Board of Real Property Services, respondent.

Eileen A. Powers, Town Attorney, Southampton, for Town of Southampton, respondent.

Riverhead Central School District, respondent precluded.

David O. Wright, Yorktown Heights, for Sheldon Feiner and others, amici curiae.

Before Chief Judge KAYE and Judges G.B. SMITH, CIPARICK, ROSENBLATT, READ and R.S. SMITH concur.

OPINION OF THE COURT

GRAFFEO, J.

We are asked in this case to determine whether a town that is part of a school district may contest the segment special equalization rate set by the State Board of Real Property Services for another municipality in the same school district. Based on our review of the relevant statutes, we conclude that the Town of Riverhead lacks capacity to bring this proceeding and therefore affirm...

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