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  5. 49 N.Y.2d 866 (1980)
 

CABLEVISION SYS. DEV. CO. v. BD. OF ASSESSORS OF THE COUNTY OF NASSAU

49 N.Y.2d 866 (1980)

Cablevision Systems Development Company, Appellant, v. Board of Assessors of the County of Nassau, Respondent.

Court of Appeals of the State of New York.

Decided March 25, 1980.

Attorney(s) appearing for the Case

Stephen J. Fallis and Horace Z. Kramer for appellant.

Edward G. McCabe, County Attorney (Joshua A. Elkin of counsel), for respondent.

Robert L. Beebe and Richard J. Sinnott for State Board of Equalization and Assessment, amicus curiae.

Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER concur in memorandum.

MEMORANDUM.

The order of the Appellate Division should be affirmed, with costs.

Inasmuch as plaintiff in this case conceded that the property sought to be taxed was properly taxable and did not allege that the tax assessors lacked jurisdiction over the property but, rather, sought only a partial exemption, we agree with the Appellate Division that a declaratory judgment action could not properly be brought upon the...

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