Erie Boulevard Hydropower, L.P. v. Town of Ephratah Board of Assessors
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtRose, J.
Appeal from an order and judgment of the Supreme Court (Sise, J.), entered June 18, 2003 in Fulton County, which, inter alia, partially granted petitioner’s applications, in four proceedings pursuant to RPTL article 7, to reduce tax assessments for the years 2000 and 2001 on certain real property owned by petitioner.
In 1999, following the deregulation of the electric utility industry in New York, petitioner purchased 72 hydroelectric power plants from Niagara Mohawk Power Corporation. Facilities comprising a portion of one such plant, including dams, pipelines and a powerhouse, are located on…
2Cases cited16 opinions
- Allied Corp. v. Town of CamillusNew York Court of Appeals · 1992
- Niagara Mohawk Power Corp. v. Assessor of Town of GeddesNew York Court of Appeals · 1998
- 41 Kew Gardens Road Associates v. TyburskiNew York Court of Appeals · 1987
- Saratoga Harness Racing, Inc. v. WilliamsNew York Court of Appeals · 1998
- Matter of City of N.Y. (Newtown Creek)New York Court of Appeals · 1940
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- General Electric Co. v. AssessorAppellate Division of the Supreme Court of the State of New York · 2008
- Century Realty, Inc. v. Commissioner of FinanceAppellate Division of the Supreme Court of the State of New York · 2005
- NYCO Minerals, Inc. v. Town of LewisAppellate Division of the Supreme Court of the State of New York · 2007
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