Ordered that the judgment is affirmed, with one bill of costs.
The Town of New Windsor sought to recoup the costs of certain improvements to a water district that serviced land owned by the New York State Department of Transportation (hereinafter the DOT), and imposed a special ad valorem levy on that land in an effort to do so (see RPTL § 102 [14]; Matter of Crandall Pub. Lib. v City of Glens Falls,
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