Opinion Excerpt

Matter of Long Is. Power Auth. v Board of Assessors 2026 NY Slip Op 04771 July 29, 2026 Appellate Division, Second Department Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431. This decision is uncorrected and subject to revision before publication in the Official Reports. In the Matter of Long Island Power Authority, etc., petitioner-respondent, v Board of Assessors, et al., respondents; Town of Hempstead, et al., nonparty-appellants. (Proceeding No. 1) In the