Brooklyn Union Gas Co. v. State Board of Equalization & Assessment

Yesawich, Jr., J.

Appeal from an order of the Supreme Court at Special Term (Williams, J.), entered December 19, 1984 in Albany County, which, in a proceeding pursuant to Real Property Tax Law article 7, denied a motion by the intervenor for an extension of time in which to file its appraisal report.

Petitioner sells natural gas to customers in the City of New York, the intervenor herein. Each year, respondent has assessed petitioner’s gas mains and related equipment as special franchise property. For the tax year 1983-1984, as in years past, petitioner contested respondent’s assessment and,…