OPINION OF THE COURT
PHILLIP R. RUMSEY, J.
In this CPLR article 78 proceeding, petitioners, owners of recently constructed or improved homes in the Town of Vestal, challenge the propriety of the method used by respondent to calculate their assessments. Because there has not been a town-wide revaluation since 1965, properties in Vestal that have remained unchanged since that time carry assessments based on...
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