Consolidated Edison Co v. State Board of Equalization & Assessment
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Mahoney, P. J.
The sole issue presented for our determination is whether, in a proceeding to review the assessment of a special franchise, the owner thereof may contest that assessment on the basis of inequality.
Petitioner is a public utility and the owner of numerous special franchises in the City of New York and the Counties of Westchester and Rockland. The State Board of Equalization and Assessment (SBEA) is vested with the exclusive authority to determine the assessed valuation of all special franchise property located in this State (Real Property Tax Law, § 600).…
2Cases cited7 opinions
- Hellerstein v. Assessor of IslipNew York Court of Appeals · 1975
- People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1909
- Board of Education v. AllenNew York Court of Appeals · 1959
- People ex rel. Hudson & Manhattan Railraod v. State Board of Tax CommissionersNew York Court of Appeals · 1911
- Consolidated Edison Co. v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1978
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Concerned Citizens of Albany-Shaker Road v. StateAppellate Division of the Supreme Court of the State of New York · 1988
- Consolidated Edison Co. of New York, Inc. v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1984
- Consolidated Edison Co. of New York, Inc. v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1981
- MATTER OF CONSOL. EDISON CO. OF NEW YORK, INC. v. State Bd. of Equalization & AssessmentNew York Court of Appeals · 1981
- Consolidated Edison Co. of New York, Inc. v. State Board of Real Property ServicesAppellate Division of the Supreme Court of the State of New York · 1999
4 more not listed; retrieve them via the Exa API.