County of Nassau v. State

Appeal from an order of the Court of Claims (Bell, J.), entered February 21, 2002, which, inter alia, granted defendant’s motion for summary judgment dismissing the claim.

Claimant seeks indemnification from defendant for real property tax refunds to certain utility companies. A more detailed recitation of the underlying facts may be found in this Court’s prior decision, Matter of New York Tel. Co. v Nassau County (267 AD2d 629 [1999], lv denied 95 NY2d 756 [2000]), in which we held that claimant—a “special assessing unit” with the responsibility of assessing the values of “special franchise”…