Niagara Mohawk Power Corp. v. Town of Bethlehem

Appeal from a judgment of the Supreme Court (Benza, J.), entered November 24, 2003 in Albany County, which, in a combined proceeding pursuant to RPTL article 7 and/or CPLR article 78 and action for declaratory judgment, inter alia, granted respondents’ motion for summary judgment dismissing the petition/complaint.

In July 2003, petitioner commenced this proceeding/action seeking to nullify the taxation imposed upon its real property by the Bethlehem Water District. Respondents moved for summary judgment. Supreme Court granted the motion on the grounds that the proceeding/action was time-barred…