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IN THE MATTER OF MONTGOMERY v. BOARD OF ASSESSMENT REVIEW OF TOWN OF UNION

30 A.D.3d 747 (2006)

817 N.Y.S.2d 419

In the Matter of JAMES MONTGOMERY et al., Appellants, v. BOARD OF ASSESSMENT REVIEW OF TOWN OF UNION et al., Respondents.

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

June 8, 2006.

Mugglin, J.

Petitioners in this CPLR article 78 proceeding challenge the tax assessment on their newly constructed homes in the Town of Union, Broome County, and further assert a claim that the methodology used by the Town to establish taxable values is discriminatory. Petitioners' respective complaints to respondent Board of Assessment Review of the Town of Union (hereinafter BAR) were denied and they brought separate Small Claims Assessment Review (hereinafter SCAR...

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