New York Supreme Court March 6, 2000 (Shoreham-Wading River Central School District v. New York State Board of Real Property Services)

OPINION OF THE COURT

John G. Connor, J.

Petitioners seek a judgment pursuant to CPLR article 78 (1) vacating and annulling the certificate of transition assessments *684issued by respondent on the grounds that the same was arbitrary, capricious, an abuse of discretion and contrary to law, and (2) directing respondent to recalculate and establish transition assessments, commencing in the year