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LONG ISLAND LIGHTING v. TOWN OF BROOKHAVEN, N.Y.

No. CV 88-2376.

703 F.Supp. 241 (1989)

LONG ISLAND LIGHTING COMPANY, Plaintiff, v. TOWN OF BROOKHAVEN, NEW YORK, Arthur Malaussena, as Assessor for the Town of Brookhaven, New York, Harry Ostermann, as the Chairman and Donna Johnson, Audrey Stanzalie, Raymond Farmer, Jr. and Robert Reilly, as Members of the Board of Assessment Review for the Town of Brookhaven, Henrietta Acampora, as Supervisor of the Town of Brookhaven, F. Daniel Maloney as Receiver of Taxes for the Town of Brookhaven, County of Suffolk, Sondra Bachety, as the Presiding Officer of the Suffolk County Legislature, Elisabeth Taibbi, as the Clerk of the Suffolk County Legislature, and Shoreham-Wading River Central School District, Defendants.

United States District Court, E.D. New York.

January 25, 1989.

Attorney(s) appearing for the Case

Shea & Gould by John B. Grant, New York City, for plaintiff.

E. Thomas Boyle, Suffolk County Atty. by Robert H. Cabble, Hauppauge, N.Y., for Suffolk County defendants.

Murphy & Bartol, by Patrick M. Murphy, Jr., Mineola, N.Y., for Town of Brookhaven defendants.

Lewis & Greer, Poughkeepsie, N.Y., for defendant Shoreham-Wading River Central School District.

MEMORANDUM AND ORDER

WEXLER, District Judge.

Plaintiff the Long Island Lighting Company ("LILCO") commenced this civil rights action to enjoin the establishment, certification or collection of certain taxes assessed against LILCO's Shoreham Nuclear Power Station. According to LILCO, the challenged tax assessment procedures violate New York law because they are based on unlawful de facto classifications. These classifications are argued to violate...

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