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MATTER OF SHOREHAM-WADING RIVER CENTRAL SCHOOL DISTRICT v. NEW YORK STATE BOARD OF REAL PROPERTY SERVICES

283 A.D.2d 682 (2001)

724 N.Y.S.2d 525

In the Matter of SHOREHAM-WADING RIVER CENTRAL SCHOOL DISTRICT et al., Appellants, v. NEW YORK STATE BOARD OF REAL PROPERTY SERVICES, Respondent. (Proceeding No. 1.) In the Matter of NORTH SHORE PUBLIC LIBRARY DISTRICT, Appellant, v. NEW YORK STATE BOARD OF REAL PROPERTY SERVICES, Respondent. (Proceeding No. 2.)

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

Decided May 3, 2001.

Rose, J.

These CPLR article 78 proceedings arise out of the effects on real property taxation caused by the February 29, 1992 transfer of the Shoreham Nuclear Power Plant (hereinafter Shoreham) from the Long Island Lighting Company (hereinafter LILCO) to the Long Island Power Authority (hereinafter LIPA). The background of the present proceedings is described in Matter of Town of Brookhaven v New York State Bd. of Equalization & Assessment (

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