Niagara County Water District v. Board of Assessors

This is a tax review proceeding involving the question as to whether a low-lift pumping station, an improvement erected by the Miagara County Water District *479in the Town of Grand Island, which is outside the water district, is exempt from taxation under section 272 of the County Law relating to water districts.

There is little dispute as to the facts, the attorneys for the respective parties having stipulated:

1. Niagara Comity Water District is the owner of a low-lift pumping station in the Town of Grand Island, said premises having been completed prior to July 1,1963.

2. Said property is…