Opinion
Argued June 11, 2001.
November 19, 2001.
Proceeding pursuant to CPLR article 78 and RPTL 1218 to review a determination of the New York State Board of Real Property Services, dated March 8, 2000, which established a final State equalization rate of 3.91% for the 1999 assessment roll of the Town of Cortlandt.
Jean Smiertka Huff, White Plains, N.Y. (David C. Wilkes of counsel), for petitioner.
Eliot Spitzer, Attorney-General, New York, N.Y. (Nancy A. Spiegel and Victor Paladino of counsel), for respondent New York State Board of Real Property Services.
Charlene M. Indelicato, County Attorney, White Plains, N Y (Stacey Dolgin-Kmetz and Carol F. Arcuri of counsel), for respondent County of Westchester.
Before: LAWRENCE J. BRACKEN, P.J., WILLIAM D. FRIEDMANN, ANITA R. FLORIO, SANDRA J. FEUERSTEIN, JJ.
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 1999 equalization rate for the Town of Cortlandt was not rational or that the final equalization rate was not supported by substantial evidence (see, Matter of Town of Wallkill v. New York State Bd. of Real Prop. Servs., 274 A.D.2d 856, 857; Matter of Town of Greenburgh v. New York State Bd. of Equalization and Assessment, 228 A.D.2d 446, 446-447; Matter of Town of Greenburgh v. New York State Bd. of Equalization and Assessment, 226 A.D.2d 546, 548; Matter of Town of Hardenburgh v. State of New York, 210 A.D.2d 673, 674; Matter of Town of Patterson v. State Bd. of Equalization and Assessment, 168 A.D.2d 820; Matter of City of Syracuse v. State Bd. of Equalization and Assessment, 101 A.D.2d 653, 654, affd 64 N.Y.2d 894). Furthermore, the petitioner wholly failed to state a cause of action against the County of Westchester (see, Matter of City of White Plains v. New York State Bd. of Real Prop. Servs., 262 A.D.2d 638, 639).
BRACKEN, P.J., FRIEDMANN, FLORIO and FEUERSTEIN, JJ., concur.