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MATTER OF FINCH, PRUYN & COMPANY, INC. v. KEARNS

282 A.D.2d 858 (2001)

722 N.Y.S.2d 838

In the Matter of FINCH, PRUYN & COMPANY, INC., Appellant, v. BARBARA KEARNS, as Superintendent of Newcomb Central School District, et al., Respondents.

Appellate Division of the Supreme Court of the State of New York, Third Department.

Decided April 12, 2001.

Spain, J.

This proceeding arises out of a proposal by the Board of Education of respondent Newcomb Central School District to undertake a $3.34 million capital improvement project, including over $1 million for the construction of a heated swimming pool. In 1999, the voters of respondent Town of Newcomb in Essex County approved the proposal. Since 1990, the Town has utilized RPTL article 19 and implemented a two-tiered system of real property taxation that differentiates...

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