Niagara Mohawk Power Corp. v. Town of Onondaga

Boomer, J.,

dissents and votes to reverse and grant the petition, in the following memorandum: Between May 1, 1981 and May 1, 1982 petitioner, Niagara Mohawk Power Corporation, constructed additional improvements on its real property located in the Town of Onondaga, also located in the La Fayette Central School District. On May 1, 1982 it filed with the assessor of the Town of Onondaga the required application for a partial exemption pursuant to section 485-b of the Real Property Tax Law, to the extent of 50% of the value of those improvements. The assessor granted the application and placed…