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  5. 26 A.D.2d 213 (1966)
 

CITY OF BUFFALO v. ST. BD. OF EQUALIZATION

26 A.D.2d 213 (1966)

City of Buffalo et al., Respondents, v. State Board of Equalization and Assessment et al., Appellants, and Baltimore and Ohio Railroad Company et al., Intervenors-Appellants

Appellate Division of the Supreme Court of the State of New York, Third Department.

July 15, 1966.

Attorney(s) appearing for the Case

Louis J. Lefkowitz, Attorney-General (Jeremiah Jochnowitz and Ruth Kessler Toch of counsel), for appellants.

Anthony Manguso, Corporation Counsel (Abraham I. Okun, Eugene J. Martin, John P. Egan and Joseph A. Nicosia of counsel), for respondents.

Sullivan & Cromwell (David W. Peck and Edward W. Keane of counsel), for intervenors-appellants.

GIBSON, P. J., REYNOLDS, TAYLOR and STALEY, JR., JJ., concur.

HERLIHY, J.

Special Term held that a justiciable controversy existed between the parties but that the merits could not be decided on the present motion. (See 46 Misc.2d 675.)

The action is in the nature of a declaratory judgment brought to test the constitutionality of title 2-A of the Real Property Tax Law (§§ 489-a to 489-v) which relates to exemptions...

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