Legal Opinion
Niagara Mohawk Power Corp. v. Assessor of Town of Geddes
New York Court of Appeals
Decided July 7, 1998PublishedCited by 66 opinions
1Opinion of the Court
OPINION OF THE COURT
Smith, J.
The issue here is whether petitioner has presented substantial evidence that its properties, which respondent Town of Geddes categorized as specialties, were overvalued. We hold substantial evidence exists that the four challenged properties were not specialties as a matter of law, and thus petitioner sufficiently overcame the presumption that respondents’ assessments were valid for the tax years at issue.
Petitioner is a public utility company which owns and operates an electrical generation, transmission and distribution system in the Town of Geddes. Petitioner…
2Cases cited7 opinions
- 300 Gramatan Avenue Associates v. State Division of Human RightsNew York Court of Appeals · 1978
- FMC Corp. v. UnmackNew York Court of Appeals · 1998
- Allied Corp. v. Town of CamillusNew York Court of Appeals · 1992
- Great Atlantic & Pacific Tea Co. v. KiernanNew York Court of Appeals · 1977
- Saratoga Harness Racing, Inc. v. WilliamsNew York Court of Appeals · 1998
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3Cited by66 opinions
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