STATE v. TOWN OF NORTHAMPTON


171 A.D.2d 395 (1991)

In the Matter of State of New York (New York State Board of Equalization and Assessment, and Hudson River — Black River Regulating District), Appellant, v. Town of Northampton, Respondent. (And Four Other Related Proceedings.)

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

December 5, 1991


Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (John McConnell of counsel), for appellant.

Hancock & Estabrook (William L. Allen, Jr. of counsel), for respondent.

CASEY, J. P., WEISS, MERCURE and HARVEY, JJ., concur.


LEVINE, J.

Petitioner is the owner of some 300 parcels of land in the Town of Northampton, Fulton County. The subject parcels are located within the Hudson River — Black River regulating district (hereinafter the district) and are taxable pursuant to ECL 15-2115, which provides that such lands, exclusive of improvements by the district, are to be assessed and taxed in the same manner as State-owned lands...

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