Opinion
Submitted May 21, 1999
June 28, 1999
Proceeding pursuant to CPLR article 78 to review a determination of the New York State Board of Real Property Services, dated May 15, 1997, which established the 1996 equalization rate for the City of White Plains as 9.03%.
John E. Watkins, Jr., White Plains, N.Y. (Ira S. Levy of counsel), for petitioner.
Eliot L. Spitzer, Attorney-General, New York, N.Y. (Rosalie J. Hronsky and August L. Fietkau of counsel), for respondent New York State Board of Real Property Services.
Alan D. Scheinkman, County Attorney, White Plains, N Y (Stacey Dolgin-Kmetz and Thomas G. Gardiner of counsel), for respondent County of Westchester.
CORNELIUS J. O'BRIEN, J.P., GABRIEL M. KRAUSMAN, ANITA R. FLORIO, HOWARD MILLER, JJ.
DECISION JUDGMENT
ADJUDGED that the determination is confirmed and the proceeding is dismissed on the merits, with one bill of costs.
The petitioner failed to demonstrate that the methodology employed by the New York State Board of Real Property Services in determining the 1996 equalization rate for the City of White Plains was not rational or that the final equalization rate was not supported by substantial evidence ( see, Matter of City of White Plains v. New York State Bd. of Real Prop. Servs., 254 A.D.2d 357 [2d Dept., Oct. 13, 1998]; Matter of Town of Greenburgh v. New York State Bd. of Equalization Assessment, 228 A.D.2d 446; Matter of Town of Greenburgh v. New York State Bd. of Equalization Assessment, 226 A.D.2d 546). Furthermore, the petitioner wholly failed to state a cause of action against the County of Westchester.