Town of Brookhaven v. New York State Board of Equalization & Assessment

—Spain, J.

Appeal from a judgment of the Supreme Court (Cobb, J.), entered September *7484, 1994 in Albany County, which, in a proceeding pursuant to CPLR article 78, granted respondent’s motion to dismiss the petition for failure to state a cause of action.

This appeal involves RPTL 545 transition assessments with respect to the change in ownership of the Shoreham Nuclear Power Plant in Suffolk County. Related litigation concerning real property taxes and payments in lieu of taxes (hereinafter PILOTs) resulting from the transfer of the Shoreham plant from the Long Island Lighting Company…