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  5. 39 N.Y.2d 601 (1976)
 

WATER DIST. v. BD. ASSESSORS

39 N.Y.2d 601 (1976)

In the Matter of Onondaga County Water District et al., Respondents, v. Board of Assessors of the Town of Minetto, Appellant. In the Matter of Onondaga County Water District et al., Respondents, v. Board of Assessors of the Town of Volney, Appellant. In the Matter of Onondaga County Water District et al., Respondents, v. Board of Assessors of the Town of Oswego, Appellant. In the Matter of Onondaga County Water District et al., Respondents, v. Board of Assessors of the Town of Schroeppel, Appellant.

Court of Appeals of the State of New York.

Decided May 13, 1976.

Attorney(s) appearing for the Case

Robert G. Hurlbutt and Walter G. Farnholtz for Board of Assessors of Town of Minetto and another, appellants.

Richard C. Mitchell and Eugene F. Sullivan for Board of Assessors of Town of Volney and another, appellants.

John F. Lawton for respondents.

Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE concur.

Chief Judge BREITEL.

Petitioner water district brought four separate proceedings to review the 1969 real property tax assessments by respondent towns on its water pipeline facilities located within the respective towns in Oswego County (Real Property Tax Law, art 7). The parties stipulated that the determination made for 1969 would be binding for the 1970 and 1971 assessments.

Special Term denied the...

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