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LONG IS LIGHT. v. TAX COMM.

55 A.D.2d 79 (1976)

In the Matter of Long Island Lighting Co., Petitioner, v. State Tax Commission et al., Respondents

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

December 16, 1976

Attorney(s) appearing for the Case

Edward M. Barrett (Herbert M. Leiman and William R. Humburg of counsel), for petitioner.

Louis J. Lefkowitz, Attorney-General (Lawrence J. Logan and Ruth Kessler Toch of counsel), for State Tax Commission, respondent.

W. Bernard Richland, Corporation Counsel (Isaac C. Donner and Samuel J. Warms of counsel), for City of New York, respondent.

James M. Catterson, Jr. (Vincent J. Flanagan of counsel), for County Clerk of Nassau County and another, respondents.

Howard E. Pachman (Stanley S. Corwin of counsel), for County Treasurer of Suffolk County, respondent.

GREENBLOTT, J. P., MAHONEY and LARKIN, JJ., concur with KANE, J.; HERLIHY, J., dissents and votes to confirm in an opinion.

KANE, J.

Chapter 400 of the Laws of 1971, effective June 9, 1971, added section 253-a to the Tax Law (all statutory references hereinafter are to the Tax Law). It authorized cities with a population of one million or more to impose a mortgage recording tax on property situated in such a city in addition to the tax imposed by section 253. After fixing a basic rate, it was also provided with respect to mortgages...

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