O'Hara v. Board of Supervisors

Police protection is a basic, necessary governmental function and as such is, in our opinion, the subject of general taxation against which a veteran’s real property tax exemption is applicable. Such protection was not made the basis *573for special assessment or special district taxes by merely designating the protected area as a “ police district ’ ’ thereby depriving the veteran of his exemption. We do not view this to have been the intention of the Legislature when it enacted the Suffolk County Charter (L. 1958, ch. 278) providing, inter alia, for the establishment of the Suffolk County…