BROOKHAVEN v. EQUALIZATION BD


88 N.Y.2d 354 (1996)

668 N.E.2d 407

645 N.Y.S.2d 436

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

Court of Appeals of the State of New York.

Decided June 13, 1996.


Attorney(s) appearing for the Case

Lewis & Greer, P. C., Poughkeepsie (Michael J. Englert and Lou Lewis of counsel); Emily Pines, Town Attorney of Town of Brookhaven, Medford; Richard Charles Hamburger, P. C., Melville; Murphy, Bartol & O'Brien, Mineola (Ernest T. Bartol and Jeffrey P. Sharkey of counsel); Robert J. Cimino, County Attorney of Suffolk County, Hauppauge (Robert L. Garfinkle of counsel); and Sapienza & Frank, Massapequa (Salvatore Sapienza of counsel), for appellants.

Dennis C. Vacco, Attorney-General, Albany (Frank K. Walsh, Victoria A. Graffeo and Peter H. Schiff of counsel), for respondent.

Chief Judge KAYE and Judges SIMONS, TITONE, BELLACOSA, LEVINE and CIPARICK concur.


SMITH, J.

This appeal raises the issue of whether transition assessments as provided for by RPTL 545 are applicable to decreases in tax revenue resulting from the takeover and decommissioning of the Shoreham nuclear power plant by the Long Island Power Authority (LIPA), a corporate municipal instrumentality of New York State. Since the LIPA Act does not explicitly supersede RPTL 545, and transition assessments...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases