Appellate Division of the Supreme Court of the State of New York April 22, 1985 (DWS New York Holdings, Inc. v. County of Dutchess)

On September 8, 1974, the Town Board of the Town of Wappinger adopted a resolution directing the town assessor to complete an assessment roll for an entity known as the Wappinger Sewer Improvement Area No. 1, and established standards for assessing the property within the improvement area.