OPINION OF THE COURT
SPOLZINO, J.P.
These appeals concern the allocation of the cost of a park that is located in the unincorporated area of the Town of Greenburgh. The park is open to use by all town residents, both those who reside in the unincorporated area of the town and those who reside in its incorporated villages. Nevertheless, the Town has imposed the cost of the park only upon the taxpayers of the Town's unincorporated area in accordance with its...
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