Shoreham-Wading River Central School District v. New York State Board of Real Property Services

—Rose, J.

Appeals from two judgments of the Supreme Court (Connor, J.), entered March 21, 2000 in Albany County, which dismissed petitioners’ applications, in two proceedings pursuant to CPLR article 78, to, inter alia, review a determination of respondent establishing transition assessments pursuant to RPTL 545.

These CPLR article 78 proceedings arise out of the effects on real property taxation caused by the February 29, 1992 transfer of the Shoreham Nuclear Power Plant (hereinafter Shoreham) from the Long Island Lighting Company (hereinafter LILCO) to the Long Island Power Authority…