Niagara Mohawk Power Corp. v. Town of Bethlehem Assessor
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
—Spain, J.
*842Petitioner challenges, as excessive, the tax assessments for 1990, 1991 and 1992 at its electrical generating plant located in the Town of Bethlehem, Albany County, known as the Albany Steam Station (hereinafter the plant), which has been in operation since 1952. During a trial conducted by a court-appointed Referee, both parties submitted appraisal reports of the property excluding the value of the land; the parties had stipulated to the value of the land and to the equalization rate. In his report to Supreme Court, the Referee recommended the dismissal of each of the three…
2Cases cited10 opinions
- Allied Corp. v. Town of CamillusNew York Court of Appeals · 1992
- Farash v. SmithNew York Court of Appeals · 1983
- Long Island Lighting Co. v. Assessor for BrookhavenAppellate Division of the Supreme Court of the State of New York · 1994
- State v. Town of ThurmanAppellate Division of the Supreme Court of the State of New York · 1992
- Welch Foods Inc. v. Town of PortlandAppellate Division of the Supreme Court of the State of New York · 1992
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3Cited by16 opinions
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- Niagara Mohawk Power Corp. v. Town of Moreau AssessorAppellate Division of the Supreme Court of the State of New York · 2003
- Ames Department Stores, Inc. v. Assessor of GreenportAppellate Division of the Supreme Court of the State of New York · 2000
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