Ordered that the order is affirmed insofar as appealed from, with costs, and the matter is remitted to the Supreme Court, Nassau County, for further proceedings, including the entry of judgments, inter alia, declaring that the defendants' imposition of special ad valorem levies for garbage and refuse collection services against the subject "mass" properties is illegal and void.
The Supreme Court correctly determined that the special ad valorem levies for garbage and refuse collection services imposed by the defendants against certain "mass" parcels of real property owned by the plaintiff were invalid because those properties did not and could not receive any direct benefit from those services ( see New York Tel. Co. v Supervisor of Town of Oyster Bay, 4 NY3d 387, 393-395; New York Tel. Co. v Supervisor of Town of N. Hempstead, 76 AD3d 517; cf. Matter of Niagara Mohawk Power Corp. v Town of Watertown, 6 NY3d 744, 748). Accordingly, the plaintiffs motion for summary judgment was properly granted.
With respect to the defendants' cross motion, although the defendants correctly note that Nassau County Administrative Code § 6-26.0 (b) (3) (c), referred to as the "County Guaranty," remains viable ( see New York Tel. Co. v Supervisor of Town of N Hempstead, 77 AD3d 121), the County of Nassau, the Nassau County Board of Assessors, the Nassau County Board of Assessment Review, the Assessment Review Commission of the County of Nassau, and the Assessor of the County of Nassau are not necessary parties to these actions ( see CPLR 1001 [a]; Town Law § 194 [b]; Long Is. Water Corp. v Supervisor of Town of Hempstead, 77 AD3d 795).
Since these are, in part, declaratory judgment actions, the matters must be remitted to the Supreme Court, Nassau County, for the entry of judgments, inter alia, declaring that the defendants' imposition of special ad valorem levies for garbage and refuse collection services against the subject "mass" properties is illegal and void ( see Lanza v Wagner, 11 NY2d 317, 334, appeal dismissed 371 US 74, cert denied 371 US 901).