Corporate Property Investors v. Board of Assessors

—In an action, inter alia, for a judgment directing the defendants Board of Assessors of the County of Nassau and the County of Nassau to refund any excess real property taxes paid by the plaintiff Garden City Enterprises as a result of certain school district resolutions purporting to opt out of the tax exemptions provided by RPTL 485-b, which were held to be invalid by the Court of Appeals (see, Matter of Walker v Board of Assessors, 66 NY2d 702), (1) the defendants Board of Assessors of the County of Nassau and the County of Nassau appeal from order and judgment (one paper) of the Supreme…