Fallica v. Town of Brookhaven

Suozzi, J. P. (dissenting).

The majority holds that land, together with the office building thereon, leased by the Town of Brookhaven to the Federal Government for use as an Internal Revenue Service Center, is not land "held for a public use” and, therefore, does not qualify for tax-exempt status under the provisions of subdivision 1 of section 406 of the Real Property Tax Law. I respectfully disagree.

The majority’s holding is based on the principle that the concept of "public use” contained in section 1 of article IX of the New York Constitution and section 64 of the Town Law is not.…