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

OPINION OF THE COURT

David Demarest, J.

Petitioner, by notice of motion dated March 18, 1994, moves for renewal and/or reargument of a previous order of this court which dismissed its petition. In essence, petitioner seeks to challenge the respondents’ rescission of a previously granted partial property tax exemption on alternate theories that: (1) the respondent lacked statutory authority to rescind the exemption, or (2) assuming, arguendo, the court disagrees with petitioner and finds respondents had the statutory authority to so rescind, petitioner was, in any event, entitled to the partial…