Board of Education, Central School District No. 7 v. Town of Islip

In dismissing the complaint, the Special Term held that plaintiff did not have legal capacity to sue, since it was not a party aggrieved by the assessor’s determination that the airport property was exempt from taxation. While it is doubtful that the motion was properly made on the ground stated (cf. Kittinger v. Churchill Evangelistic Assn., 239 App. Div. 253, 256; Field v. Allen, 9 A D 2d 551), the parties have treated the motion as one involving the legal sufficiency of the complaint; we consider the appeal accordingly (cf. Stevenson v. News Syndicate Co., 302 N. Y. 81, 87). It is our…