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CITY OF NEW YORK v. ASSESSORS

176 A.D.2d 44 (1992)

In the Matter of City of New York, Appellant-Respondent, v. Assessors of the Town of Tompkins et al., Respondents-Appellants. (And Two Other Related Proceedings.)

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

February 20, 1992

Attorney(s) appearing for the Case

Victor A. Kovner, Corporation Counsel (Robert F. Travia of counsel), for appellant-respondent.

Hancock & Estabrook (William L. Allen, Jr., of counsel), for respondents-appellants.

MIKOLL, J. P., MERCURE, CREW III and MAHONEY, JJ., concur.

YESAWICH JR., J.

Petitioner owns 12 separately assessed parcels of land in the Town of Tompkins, Delaware County. This land forms part of petitioner's drinking water reservoir system and represents approximately 24% of the Town's area. Charging unequal and illegal tax assessment of 11 contiguous parcels for the tax years 1987, 1988 and 1989, petitioner brought three proceedings pursuant to RPTL article 7 against...

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