Legal Opinion
Onondaga County Water District v. Board of Assessors
New York Court of Appeals
Decided May 13, 1976PublishedCited by 14 opinions
1Opinion of the Court
Chief Judge Breitel.
Petitioner water district brought, four separate proceedings to review the 1969 real property tax assessments by respondent towns on its water pipeline facilities located within the respective towns in Oswego County (Real Property Tax Law, art 7). The parties stipulated that the determination made for 1969 would be binding for the 1970 and 1971 assessments.
Special Term denied the petitions and confirmed the assessments. The Appellate Division reversed and remanded for a *604determination of the amount of "functional depreciation” to be deducted from cost in arriving at the…
2Cases cited4 opinions
- Hellerstein v. Assessor of IslipNew York Court of Appeals · 1975
- Semple School for Girls v. BoylandNew York Court of Appeals · 1955
- Putnam Theatrical Corp. v. GingoldAppellate Division of the Supreme Court of the State of New York · 1962
- Piazza v. Town AssessorAppellate Division of the Supreme Court of the State of New York · 1962
3Cited by14 opinions
- Bostian v. Franklin State BankNew Jersey Superior Court Appellate Division · 1979
- Long Island Lighting Co. v. Assessor for BrookhavenAppellate Division of the Supreme Court of the State of New York · 1994
- Tenneco, Inc.-Tennessee Gas Pipeline Division v. Town of CazenoviaAppellate Division of the Supreme Court of the State of New York · 1984
- Long Island Power Authority v. Shoreham-Wading River Central School DistrictNew York Court of Appeals · 1996
- Long Island Lighting Co. v. Assessor of BrookhavenAppellate Division of the Supreme Court of the State of New York · 1998
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