Legal Opinion
Onondaga County Water District v. Board of Assessors
New York Supreme Court
Decided October 6, 1971PublishedCited by 5 opinions
1Opinion of the CourtJ. Robert Lynch, J.
This is a proceeding to review the petitioners ’ real property tax assessments by the respondent towns for the year 1969.
The petitioner Metropolitan Water Board is the administrative body of the petitioner Onondaga County Water District. The latter was established pursuant to article 5-A of the County Law to develop Lake Ontario as a water supply. Those of its facilities which lie outside of its district are taxable. (Matter of Onondaga County Water Dist. v. Board of Assessors, 55 Misc 2d 481, affd. 30 A D 2d 643, mot. for lv. to app. den. 22 N Y 2d 645.) Consequently, its water pipeline, as…
2Cases cited13 opinions
- People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1909
- People Ex Rel. Parklin Operating Corp. v. MillerNew York Court of Appeals · 1941
- Ettlinger v. . WeilNew York Court of Appeals · 1906
- People ex rel. Ogdensburgh & L. C. R. R. Co. v. PondNew York Supreme Court · 1882
- Goelet v. National Surety Co.New York Court of Appeals · 1928
8 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Niagara Mohawk Power Corp. v. Town of Bethlehem AssessorAppellate Division of the Supreme Court of the State of New York · 1996
- DEDEAUX UTILITY CO. v. City of GulfportMississippi Supreme Court · 2011
- Central Hudson Gas & Electric Corp. v. Assessor of NewburghAppellate Division of the Supreme Court of the State of New York · 2010
- Dedeaux Utility Company, Inc. v. City of Gulfport, MississippiMississippi Supreme Court · 2008
- Informal Opinion No., New York Attorney General Reports1985