Court of Appeals of New York
In the Matter of Town of Rye v. NY State Bd. of Real Property Servs., 23
Dismissal of an action brought by a town and taxpayers challenging defendant-Board's decision not to establish a segment-special equalization rate for the city is affirmed primarily where: 1) section 1218 of Real Property Tax Law expressly limits those entitled to seek judicial review to directly affected municipalities whose own "rate or rates" were established by the Board; and 2) neither town nor individual taxpayers fell within that class of parties.
Appellate Information
- Decided 03/20/2008
- Published 03/20/2008
Judges
Court
- Court of Appeals of New York