Iroquois Gas Transmission System v. Town of Livingston Board of Assessors

—Casey, J.

The final assessment roll filed on or about July 1, 1993 reflected partial real property tax exemptions granted by respondents pursuant to RPTL 485-b for three parcels of real property owned by petitioner and located in the Town of Livingston, Columbia County. Acting pursuant to RPTL article 5, respondents sought to correct the final assessment roll based upon an " 'Error in essential fact’ ” (RPTL 550 [3] [e]) in that petitioner’s parcels were not eligible for the partial tax exemptions. After a hearing held in October 1993, respondents rescinded the exemptions. Petitioner…