Legal Opinion

Niagara Mohawk Power Corp. v. Cutler

Appellate Division of the Supreme Court of the State of New York

Decided July 18, 1985PublishedCited by 9 opinions

1Opinion of the Court

OPINION OF THE COURT

Casey, J.

At issue on this appeal is the validity of the 1982 and 1983 real property tax assessments entered against petitioner as to certain “water rights” by the assessors in three Saratoga County towns containing lands submerged by waters impounded by the *404Conklingville Dam on the Sacandaga River (Great Sacandaga Lake). We hold that those “water rights” were improperly included in the assessment rolls prepared by respondents and that petitioner’s motion for summary judgment canceling the assessments should have been granted.

The Hudson River-Black River Regulating District…

2Cases cited12 opinions

  1. Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
  2. Strobel v. . Kerr Salt Co.New York Court of Appeals · 1900
  3. The Mayor, C., of New-York v. . MabieNew York Court of Appeals · 1855
  4. Nellis v. . MunsonNew York Court of Appeals · 1888
  5. Matter of Van Etten v. . City of New YorkNew York Court of Appeals · 1919

7 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. Alaimo v. Town of Fort AnnAppellate Division of the Supreme Court of the State of New York · 2009
  2. Beelman River Terminals, Inc. v. Mercantile Bank, N.A.Missouri Court of Appeals · 1994
  3. MATTER OF NIAGARA MOHAWK POWER CORP. v. CutlerNew York Court of Appeals · 1986
  4. Central Hudson Gas & Electric Corp. v. Assessor of NewburghAppellate Division of the Supreme Court of the State of New York · 2010
  5. D. P. C. Reconstruction Finance Corp. v. Assessor of JohnsburgAppellate Division of the Supreme Court of the State of New York · 1988

4 more not listed; retrieve them via the Exa API.

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