Legal Opinion
Niagara Mohawk Power Corporation v. City of Dunkirk Assessor
Appellate Division of the Supreme Court of the State of New York
Decided November 15, 1995No. Appeal No. 1PublishedCited by 4 opinions
1Opinion of the Court
—Order unanimously affirmed without costs. Memorandum: Petitioner challenges the tax assessments at its steam generation station in the City of Dunkirk for the years 1991,1992 and 1993. Because petitioner’s appraisers admitted to employing a series of improper deductions that significantly undervalued the station, Supreme Court properly struck petitioner’s appraisal reports and determined that petitioner failed to make out a prima facie case in challenging the assessments (see, Matter of Orange & Rockland Utils, v Williams, 187 AD2d 595, 596-597; Matter of State of New York v Town of Thurman,…
2Cases cited5 opinions
- Standard Textile Co. v. National Equipment Rental, Ltd.Appellate Division of the Supreme Court of the State of New York · 1981
- MATTER OF CARRIAGE HOUSE MOTOR INN, INC. v. City of WatertownAppellate Division of the Supreme Court of the State of New York · 1988
- State v. Town of ThurmanAppellate Division of the Supreme Court of the State of New York · 1992
- Orange & Rockland Utilities, Inc. v. WilliamsAppellate Division of the Supreme Court of the State of New York · 1992
- MATTER OF CARRIAGE HOUSE MOTOR INN, INC. v. City of WatertownNew York Court of Appeals · 1988
3Cited by4 opinions
- Niagara Mohawk Power Corp. v. Assessor of GeddesAppellate Division of the Supreme Court of the State of New York · 1997
- Consolidated Edison Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 2006
- Niagara Mohawk Power Corporation v. City of Dunkirk AssessorAppellate Division of the Supreme Court of the State of New York · 1995
- Consolidated Edison Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 2006