Town assessor appealed from decision of the Supreme Court, Cortland County, in favor of taxpayer in combined Article 78 and declaratory judgment proceeding in which taxpayer sought a declaration that solar energy system was exempt from property taxes.
The Supreme Court held that:
- Opt-out provision of statute that exempted from property taxation any increase in the value of real property by reason of the inclusion of a solar energy system for a period of 15 years was mandatory, and thus, a resolution by school district that purported to opt-out of a tax exemption for the value of a solar system subsequently installed on real property in the school district was inapplicable, and
- The 60-day period for school district to demand that taxpayer enter into a payment in lieu of taxes with regard to the property tax exclusion afforded a taxpayer for the inclusion of a solar energy system, absent a valid opt-out agreement by the district, began to run on the date the district was informed by taxpayer that the system existed.