Young Men's Christian Association v. Rochester Pure Waters District

[37 N.Y.2d 371 Page 373] The principal issue is whether petitioner having failed to exercise its right to appeal to the board of supervisors, as provided by statute, from respondent Rochester Pure Waters District's administrative determination fixing water pollution control charges, may now properly contend for the first time, that, by reason of claimed Real Property Tax Law exemptions afforded charitable organizations, it is immune from certain of the charges levied by respondent pursuant [37 N.Y.2d 371 Page 374]