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MATTER OF CITY OF NEW YORK v. CHRISTIANSEN

85 A.D.2d 663 (1981)

In the Matter of The City of New York, Appellant, v. Vernor Christiansen et al., Respondents, and Beacon City School District, Intervenor-Respondent

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

December 21, 1981

Order reversed, on the law, without costs or disbursements, and motion granted.

Pursuant to subdivision 4 of section 406 of the Real Property Tax Law, the aqueduct system of the City of New York is exempt from taxation. In its motion for partial summary judgment, the city sought an exemption for a standby water induction facility known as the Hudson River Pumping Station. The function of the facility is to draw water from...

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