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HIGHLAND v. TN OF HIGHLANDS

110 Misc.2d 130 (1981)

In the Matter of the Village of Highland Falls, Petitioner, v. Town of Highlands et al., Respondents.

Supreme Court, Orange County.

July 24, 1981

Attorney(s) appearing for the Case

Milton M. Schussheim for petitioner. Jonathan Kopald for Town of Highlands, respondent. James G. Sweeney, County Attorney, for John S. Keller, as Commissioner of the Department of Finance of the Town of Highlands, respondent.

IRVING A. GREEN, J.

Petitioner Village of Highland Falls has commenced a CPLR article 78 proceeding seeking to vacate the imposition of real estate taxes for the tax year 1978-1979 levied by the Town of Highlands and officials of the town upon an approximately five-acre parcel of property located in the Village of Highland Falls.

The first issue which must be addressed by the court is whether or not...

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