Opinion
Argued May 8, 2000.
June 12, 2000.
Proceeding pursuant to CPLR article 78 to review stated portions of Resolution 98-19 of the New York State Board of Real Property Services, adopted August 12, 1998, 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 Cortlandt.
Thomas F. Wood, Town Attorney, Buchanan, N.Y., and Sive, Paget Riesel, P.C., New York, N.Y. (Daniel Riesel and Kate Sinding of counsel), for petitioners (one brief filed).
Eliot Spitzer, Attorney-General, New York, N.Y. (Rosalie J. Hronsky and August L. Fietkau of counsel), for respondent.
Before: DANIEL W. JOY, J.P., WILLIAM D. FRIEDMANN, GABRIEL M. KRAUSMAN, HOWARD MILLER, 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 tax equalization rate to that 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 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).