Niagara Mohawk Power Corp. v. Town of Moreau Assessor
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtCardona, P.J.
Appeal from an order of the Supreme Court (Williams, J.), entered October 31, 2003 in Saratoga County, which, inter alia, denied certain respondents’ motions pursuant to CPLR 2304 to quash subpoenas issued by petitioners.
Petitioners commenced these consolidated RPTL article 7 tax certiorari proceedings to challenge the real property tax assessments of several parcels in the Town of Moreau, Saratoga County, used in the generation, transmission and distribution of gas and electricity, including three hydroelectric power generating facilities. Petitioners and respondents Town of Moreau Assessor,…
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