In 1998, the County of Lewis granted the Village of Lowville a tax exemption for its water treatment facility, subject to certain conditions which included that the property be utilized for a "public purpose" pursuant to state law. The parties' agreement further provided that the exemption would remain in place absent a statutory amendment, "legislative change," or court order.
When Lewis later sought to cancel the tax exemption, the Village filed suit. But since the County's decision was seen as "legislative change" that vitiated the protection, both the Jefferson County Supreme Court and the Appellate Division, Fourth Department, were of the view they had little choice but to deny the challenge.
That was low, Lowville.
To view a copy of the Appellate Division's decision, please use the following link: Village of Lowville v. County of Lewis