Legal Opinion

Matter of Constellation Nuclear Power Plants LLC v. Tax Appeals Tribunal of the State of New York

Appellate Division of the Supreme Court of the State of New York

Decided July 16, 2015No. 519639PublishedCited by 2 opinions

1Opinion of the Court

OPINION OF THE COURT

Garry, J.

Petitioner is the owner and operator of the Nine Mile Point Nuclear Power Station (hereinafter Nine Mile) in the Town of Scriba, Oswego County, and the R.E. Ginna Nuclear Power Station (hereinafter Ginna) in the Town of Ontario, Wayne County. Both Nine Mile and Ginna use nuclear fission to generate electricity, but the two plants employ different processes to do so. 1 Nine Mile has two units, both of which are boiling water reactors. In these facilities, water — known as feedwater — is pumped into a reactor vessel mounted inside a containment structure, where…

2Cases cited16 opinions

  1. Village of Willowbrook v. OlechSupreme Court of the United States · 2000
  2. Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
  3. Kovarsky v. Housing & Development AdministrationNew York Court of Appeals · 1972
  4. Overstock.com, Inc. v. New York State Department of Taxation & FinanceNew York Court of Appeals · 2013
  5. Niagara Mohawk Power Corp. v. WanamakerAppellate Division of the Supreme Court of the State of New York · 1955

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3Cited by2 opinions

  1. Matter of Balbo v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2018
  2. Matter of Purcell v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2018

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