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  5. 207 A.D.2d 233 (1995)
 

SUFFOLK v. ASSESSMENT BD.

207 A.D.2d 233 (1995)

In the Matter of County of Suffolk et al., Appellants, v. New York State Board of Equalization and Assessment, Respondent

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

January 19, 1995

Attorney(s) appearing for the Case

Pelletreau & Pelletreau, Melville (Richard Hamburger of counsel); Lewis & Greer, P. C., Poughkeepsie (Michael J. Englert of counsel); Robert J. Cimino, County Attorney of Suffolk County, Hauppauge; Emily Pines, Town Attorney of Town of Brookhaven, Medford; Murphy, Bartol & O'Brien, Mineola; and Sapienza & Frank, Massapequa, for appellants.

Dennis C. Vacco, Attorney-General, Albany (Frank K. Walsh and Peter G. Crary of counsel), for respondent.

MIKOLL, J. P., MERCURE, YESAWICH JR. and PETERS, JJ., concur.

CREW III, J.

This appeal concerns the sale of the Shoreham Nuclear Power Plant and the resulting transition assessments made on that property by respondent pursuant to RPTL 545. Although the precise issue presented on appeal is rather narrow, the transfer in ownership of the plant and the corresponding tax liability incurred have been the subject of prior litigation (see, Long Is. Power Auth. v Shoreham...

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