Legal Opinion
Niagra County Water District v. Board of Assessors
Appellate Division of the Supreme Court of the State of New York
Decided April 8, 1971PublishedCited by 1 opinion
1Opinion of the Court
Del Vecchio, J. P.
The Niagara County Water District appeals from a dismissal of its petition to review an assessment of its property by the assessors of the City of Lockport and to have the property declared tax exempt.
This proceeding was instituted pursuant to article 7 of the Real Property Tax Law to examine an assessment at $17,500 of a water line owned by the district and located in, and south of the center line of, Old Niagara Road and Cold Springs Road (formerly part of Old Niagara Road) in Niagara County. After a trial the water line was found to be exempt from property tax under…
2Cases cited4 opinions
- People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1909
- Osborne v. . Auburn Telephone Co.New York Court of Appeals · 1907
- People ex rel. Haile v. BrundageAppellate Division of the Supreme Court of the State of New York · 1921
- Onondaga County Water District v. Board of AssessorsNew York Supreme Court · 1967
3Cited by1 opinion
- Newsday, Inc. v. Town of HuntingtonNew York Supreme Court · 1980