Spain, J.
Petitioners own large, unimproved portions of real property in the Town of Stillwater, Saratoga County, within a water district created in 2004 by respondent Town Board of the Town of Stillwater. To fund the capital improvements necessary for the construction of the water distribution infrastructure, the Board levied a "benefit assessment" against property owners within the district allegedly proportionate to the benefit each parcel of land derived from...
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