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MATTER OF DU BOIS v. TOWN BD. OF THE TOWN OF NEW PALTZ

43 A.D.2d 606 (1973)

In the Matter of Henry W. Du Bois, Individually and as Mayor of The Village of New Paltz, Appellant, v. Town Board of the Town of New Paltz, Respondent

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

November 1, 1973

Section 277 of the Highway Law provides: "In any town in which there may be an incorporated village, which forms a separate road district, and wherein the roads and streets are maintained at the expense of such village, all property within such village shall be exempt from the levy and collection of taxes levied in the town, as provided by section two hundred sixty-seven of this chapter, for the repair and improvement of highways, including sluices, culverts and bridges...

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