You are here: / / County Properly Passed Legislation Phasing Out Tax Exemption
,

County Properly Passed Legislation Phasing Out Tax Exemption

The Fourth Department determined the county, by passing legislation, could remove a tax exemption for a municipal water and sewage treatment facility:

…[W]e agree with the court that the County Board’s adoption of the 2011 resolution phasing out all tax exemptions for municipal water and sewage treatment facilities constituted a “legislative change” within the meaning of the Exemption Agreement.  The County Board is a legislative body that exercises defendant’s power “through a local law or resolution duly adopted by the board” (County Law § 153 [1]; see § 150-a [1]), and the Exemption Agreement specifically provides that a legislative change shall modify the obligations of the parties to comply with such legislative change.  Village of Lowville v County of Lewis, 906, 4th Dept 11-15-13

 

You might also like
LOCAL LAW PROHIBITING SHORT-TERM RENTAL OF PROPERTIES WHERE THE OWNER DOES NOT RESIDE IS NOT UNCONSTITUTIONAL AS A REGULATORY TAKING (FOURTH DEPT).
PLAINTIFF WAS DEFENDANT’S SPECIAL EMPLOYEE WHEN INJURED, PLAINTIFF’S SOLE REMEDY IS WORKERS’ COMPENSATION (FOURTH DEPT).
Continuing Representation Doctrine (Tolling the Statute of Limitations) Explained
PLAINTIFF SHOULD HAVE BEEN SANCTIONED FOR DISREGARDING A COURT ORDER AND SUBMISSION OF A MATERIALLY FALSE AFFIDAVIT.
ISSUE OF FACT WHETHER DRIVER WITH THE RIGHT OF WAY SHOULD HAVE SEEN THE CAR THAT WAS NOT SLOWING DOWN AS IT APPROACHED THE INTERSECTION, SUPREME COURT REVERSED, TWO-JUSTICE DISSENT (FOURTH DEPT).
SKATER DID NOT ASSUME THE RISK CREATED BY A NEGLIGENTLY MAINTAINED ICE SURFACE AND SKATER’S AWARENESS OF THE CONDITION RELATES ONLY TO COMPARATIVE NEGLIGENCE, DEFENDANT’S MOTION FOR SUMMARY JUDGMENT SHOULD NOT HAVE BEEN GRANTED (FOURTH DEPT).
SUMMARY JUDGMENT TO PLAINTIFF ON THE LABOR LAW 240 (1) CAUSE OF ACTION, BASED UPON A FALL FROM A LADDER, WAS PREMATURE AS IT WAS BASED SOLELY ON PLAINTIFF’S DEPOSITION.
DEFENDANT WHO KIDNAPPED HER BIOLOGICAL CHILD WAS NOT EXEMPT FROM SORA REGISTRATION (FOURTH DEPT).

Categories

Sign Up for the Mailing List to Be Notified When the Site Is Updated.

  • This field is for validation purposes and should be left unchanged.

Copyright © 2026 New York Appellate Digest, Inc.
Site by CurlyHost | Privacy Policy

Plaintiff Entitled to Summary Judgment Against Third-Party Defendant Under Doctrine... Youthful-Offender Sentence In Excess of Four Years (After Probation Violation)...