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MTR OF STEEL LOS III v. BOARD

10 N.Y.3d 445 (2008)

889 N.E.2d 453

859 N.Y.S.2d 576

In the Matter of STEEL LOS III/GOYA FOODS, INC., Respondent, v. BOARD OF ASSESSORS OF COUNTY OF NASSAU et al., Appellants. BETHPAGE UNION FREE SCHOOL DISTRICT, Intervenor-Respondent. BETHPAGE UNION FREE SCHOOL DISTRICT et al., Respondents, v. NASSAU COUNTY et al., Appellants, and GOYA FOODS, INC., Respondent. In the Matter of PALL CORP., Petitioner, v. BOARD OF ASSESSORS OF COUNTY OF NASSAU et al., Appellants. PORT WASHINGTON UNION FREE SCHOOL DISTRICT, Intervenor-Respondent.

Court of Appeals of the State of New York.

Decided April 24, 2008.

Attorney(s) appearing for the Case

Lorna B. Goodman, County Attorney, Mineola (Dennis J. Saffran of counsel), for appellants in the first above-entitled matter.

Jaspan Schlesinger Hoffman LLP, Garden City (Stanley A. Camhi of counsel), for Bethpage Union Free School District, intervenor-respondent and Bethpage Union Free School District and others, respondents in the first above-entitled matter.

Forchelli, Curto, Schwartz, Mineo, Carlino & Cohn, LLP, Mineola (John V. Terrana of counsel), for Steel Los III/Goya Foods, Inc., respondent in the first above-entitled matter.

Lorna B. Goodman, County Attorney, Mineola (Dennis J. Saffran of counsel), for appellants in the second above-entitled matter.

Lamb & Barnosky, LLP, Melville (Robert H. Cohen and Lilia Factor of counsel), for intervenor-respondent in the second above-entitled matter.

Chief Judge KAYE and Judges CIPARICK, GRAFFEO, READ, SMITH and PIGOTT concur.

OPINION OF THE COURT

JONES, J.

These virtually identical appeals present the issue whether Nassau County Administrative Code (NCAC) § 6-26.0 (b) (3) (c) applies to so-called "payments-in-lieu-of-taxes" (PILOT payments), thus making deficits incurred by affected taxing jurisdictions resulting from property overassessments "a county charge." We hold that it does.

In the late 1990s, the Nassau County...

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