Niagara County Water District v. Board of Assessors

Order unanimously reversed, without costs, and matter remitted to Supreme Court, Niagara County, for further proceedings in accordance with the following Memorandum: The Niagara 'County Water District is the owner of 4,250 feet of 10-inch water line which is assessed on the assessment rolls of the City of Lockport. This proceeding raises the question of the taxability of that water line. In Matter of Onondaga Coimty Water Hist. v. Board of Assessors (55 Misc 2d 481, affd. 30 A D 2d 643, mot. for lv. to app. den. 22 N Y 2d 645) it was held that an exemption from taxation pursuant to section…