Legal Opinion
Brooklyn Union Gas Co. v. State Board of Equalization & Assessment
Appellate Division of the Supreme Court of the State of New York
Decided May 24, 1984PublishedCited by 5 opinions
1Opinion of the Court
*415OPINION OF THE COURT
Kane, J.
Petitioner is a distributor of natural gas servicing Kings County, Richmond County and one half of Queens County. In April, 1980, the State Board of Equalization and Assessment (SBEA) made a tentative equalized valuation of petitioner’s special franchises for the tax year 1980-1981. Dissatisfied with the equalization rates employed and the assessments made, petitioner filed for a reduction in the valuation and assessment of its special franchises. This complaint, however, resulted in an increase in the final equalized valuation, reflecting a revised city-wide…
2Cases cited8 opinions
- People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1909
- Felt v. OlsonNew York Court of Appeals · 1980
- Matter of Suffolk (Van Bourgondien)New York Court of Appeals · 1979
- Felt v. OlsonAppellate Division of the Supreme Court of the State of New York · 1980
- Katz Buffalo Realty, Inc. v. AndersonAppellate Division of the Supreme Court of the State of New York · 1966
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3Cited by5 opinions
- Tenneco, Inc.-Tennessee Gas Pipeline Division v. Town of CazenoviaAppellate Division of the Supreme Court of the State of New York · 1984
- National Fuel Gas Distribution Corp. v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1984
- Brooklyn Union Gas Co. v. State BoardAppellate Division of the Supreme Court of the State of New York · 1986
- Brooklyn Union Gas Co. v. State Board of Equalization & AssessmentNew York Court of Appeals · 1985
- Tenneco, Inc.-Tennessee Gas Pipeline Division v. Town of CazenoviaAppellate Division of the Supreme Court of the State of New York · 1984