Niagara Mohawk Power Corp. v. Town of Potsdam Board of Assessors

OPINION OF THE COURT

David Demarest, J.

This is a special proceeding pursuant to article 7 of the Real Property Tax Law of the State of New York, which seeks to review determinations made by the Town of Potsdam Board of Assessment Review on July 14, 1993, granting petitions brought by the Potsdam Tax Assessor which sought to correct an error in essential fact in the 1993 final assessment roll.

The four parcels which are the subject of this proceeding constitute utility transmission and distribution lines owned by the petitioner for which they had received partial property tax exemptions in prior…