Matter of Town of Riverhead v. New York State Bd. of Real Prop. Servs

In Matter of Town of Riverhead v. New York State Bd. of Real Prop. Servs. (5 NY3d 36, 43, 832 NE2d 1169, 799 NYS2d 753 [2005]), the Court concluded that, "in light of the express limitation set forth in RPTL 1218," a municipality lacks the capacity to contest a segment-special equalization rate established by the State Board for a different municipality within the same school district. Citing Town of Riverhead, the Appellate Division granted the Board's and the City's motions to dismiss this proceeding on the ground that both petitioners lacked capacity to sue under section 1218. As the Court emphasized in Town of Riverhead, RPTL 1218 expressly limits those entitled to seek judicial review to directly affected municipalities whose own "rate or rates were established" by the State Board.