Legal Opinion
Astoria Gas Turbine Power, LLC v. Tax Commission
New York Court of Appeals
Decided October 17, 2006PublishedCited by 17 opinions
POINTS OF COUNSEL
1Opinion of the Court
OPINION OF THE COURT
Rosenblatt, J.
Pursuant to article 18 of the Real Property Tax Law, real property located in a special assessing unit is classified in a way that affects the owner’s tax liability. Astoria Gas Turbine Power, LLC (AGTP) brought this RPTL article 7 proceeding challenging the classification of its power plant equipment as “utility real property” falling within class three of RPTL 1802 (1). AGTP contends that the equipment should be treated as class-four, general commercial real property. Equipment is properly designated class-three property if it belongs to “persons and…
2Cases cited5 opinions
- New York Steam Corp. v. City of New YorkNew York Court of Appeals · 1935
- Lorillard Tobacco Co. v. RothNew York Court of Appeals · 2003
- AT&T Information Systems, Inc. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1988
- AT&T Information Systems, Inc. v. City of New YorkNew York Court of Appeals · 1988
- Cable & Wireless, Inc. v. City of New York Department of FinanceNew York Supreme Court · 2001
3Cited by17 opinions
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- Suffolk Regional Off-Track Betting Corp. v. New York State Racing & Wagering BoardNew York Court of Appeals · 2008
- NYCTL 1998-1 Trust v. Oneg Shabbos, Inc.Appellate Division of the Supreme Court of the State of New York · 2007
- Jackson v. Bank of America, N.A.Appellate Division of the Supreme Court of the State of New York · 2017
- New York State Electric & Gas Corp. v. U.S. Gas & Electric, Inc.District Court, W.D. New York · 2010
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