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MTR. OF NIAG. COUNTY v. BD. OF ASSESSORS

55 Misc.2d 478 (1964)

In the Matter of Niagara County Water District, Petitioner, v. Board of Assessors of the Town of Grand Island, Respondent.

Supreme Court, Niagara County.

September 18, 1964

Attorney(s) appearing for the Case

Anthony L. Pusateri for petitioner. Richard Couch for respondent.

CARLTON A. FISHER, J.

This is a tax review proceeding involving the question as to whether a low-lift pumping station, an improvement erected by the Niagara County Water District in the Town of Grand Island, which is outside the water district, is exempt from taxation under section 272 of the County Law relating to water districts.

There is little dispute as to the facts, the attorneys for the respective...

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