Legal Opinion
Consolidated Edison Co. v. City of New York
New York Supreme Court
Decided February 13, 1975PublishedCited by 2 opinions
1Opinion of the CourtCarmine A. Ventiera, J.
The question presented is whether certain property is properly assessable by the City of New York as real property or is it personal property and, as such, not subject to real estate taxes.
The property in question consists of: (1) four barges on which there are mounted gas turbine power plants designed to generate electric power; (2) accessory equipment mounted on said barges used in connection with these power plants; (3) four fuel oil barges which supply fuel oil to the power plant barges; and (4) accessory equipment mounted on the fuel oil barges.
The barge-mounted power plants are moored…
2Cases cited23 opinions
- Lawrence Constr. Corp. v. State of New YorkNew York Court of Appeals · 1944
- Voorhees v. . McGinnisNew York Court of Appeals · 1872
- Potter v. . CromwellNew York Court of Appeals · 1869
- In Re the Transfer Tax Upon the Estate of De PeysterNew York Court of Appeals · 1914
- City of Lackawanna v. State Board of Equalization & AssessmentNew York Court of Appeals · 1965
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3Cited by2 opinions
- Capri Marina & Pool Club v. Board of AssessorsNew York Supreme Court · 1976
- Newsday, Inc. v. Town of HuntingtonNew York Supreme Court · 1980