Opn. No.

Harry Gold, P.C. Kingston Housing Authority

You have asked if a public housing authority is exempt from paying that portion of a utility company's bill which is attributable to the taxes levied on the utility by a governmental agency.

As your authority you cite Public Housing Law, § 52 (1) which states, "an authority shall be exempt from the payment of any taxes or fees to the state or any subdivision thereof * * *." However, the Kingston authority is not, in the instant case, paying taxes to the State or any subdivision. It is paying its bill to Central Hudson Gas and Electric Company.

Tax Law…