LaFayette Central School District v. Niagara Mohawk Power Corp.

— Order unanimously reversed, without costs, action converted to a CPLR article 78 proceeding, and petition reinstated. Memorandum: Plaintiffs brought this action in declaratory judgment form, seeking a declaration that defendant Niagara Mohawk Power Corporation (Niagara Mohawk) is not entitled to a certain partial business investment exemption from school taxes which was granted by the Boards of Assessors of the Towns of LaFayette and Fabius, and that said Boards of Assessors had improperly granted the exemption. U By resolution adopted March 23, 1982, plaintiff school district, acting…