New York Court of Appeals March 25, 1980 (Cablevision Systems Development Co. v. Board of Assessors)

OPINION OF THE COURT

Memorandum.

The order of the Appellate Division should be affirmed, with costs.

Inasmuch as plaintiff in this case conceded that the property sought to be taxed was properly taxable and did not allege that the tax assessors lacked jurisdiction over the property but, rather, sought only a partial exemption, we agree with the Appellate Division that a declaratory judgment