Opinion
Submitted March 8, 2001.
April 2, 2001.
Proceeding pursuant to CPLR article 78 to review stated portions of Resolution 99-17 of the New York State Board of Real Property Services, adopted August 16, 1999, which applied a special tax equalization rate to that portion of the Town of Cortlandt which is located within the Lakeland School District, and to compel the New York State Board of Real Property Services to apply appropriate credit to certain taxpayers in the Town of Cortlandt.
Sive, Paget Riesel, P.C., New York, N.Y. (Daniel Riesel of counsel), for petitioners.
Eliot Spitzer, Attorney-General, New York, N.Y. (Mark Gimpel, Rosalie J. Hronsky, and August L. Fietkau of counsel), for respondent.
Before: FRED T. SANTUCCI, J.P., MYRIAM J. ALTMAN, ANITA R. FLORIO, DANIEL F. LUCIANO, JJ.
DECISION JUDGMENT
ADJUDGED that the determination is confirmed and the proceeding is dismissed on the merits, with costs.
Contrary to the petitioners' contention, the determination of the New York State Board of Real Property Services to apply a special segment equalization rate to the portion of the Town of Cortlandt which is located within the Lakeland School District is supported by substantial evidence (see, Matter of Lahey v. Kelly, 71 N.Y.2d 135; Matter of Pell v. Board of Educ., 34 N.Y.2d 222; Matter of Town of Cortlandt v. New York State Bd. of Real Prop. Serv., 273 A.D.2d 317; Matter of Glinka v. Town of Poughkeepsie, 209 A.D.2d 773; Matter of Romano v. Town Bd. of Town of Colonie, 200 A.D.2d 934).