Consolidated Edison Co. of New York, Inc. 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.
Petitioner is a public utility and owner of numerous special franchises in the City of New York and the Counties of Westchester and Rockland. A special franchise is the *455right to construct, maintain or operate mains, pipes and wires for conducting water, steam, electricity or gas in, under, above or upon a public street or other public place (see Real Property Tax Law, § 102, subd 17). For purposes of assessment and taxation, the value of the special franchise includes the value of the tangible property situated in, under, above or upon the public area. The…
2Cases cited12 opinions
- Gager v. WhiteNew York Court of Appeals · 1981
- Ed Guth Realty, Inc. v. GingoldNew York Court of Appeals · 1974
- Robinson v. . Robins Dry Dock Repair Co.New York Court of Appeals · 1924
- Niagara Mohawk Power Corp. v. City School DistrictNew York Court of Appeals · 1983
- Long Island Lighting Co. v. State Tax CommissionNew York Court of Appeals · 1978
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3Cited by10 opinions
- Roman Catholic Diocese v. New York State Department of HealthAppellate Division of the Supreme Court of the State of New York · 1985
- Mogulescu v. 255 West 98th Street Owners Corp.Appellate Division of the Supreme Court of the State of New York · 1988
- MATTER OF CONSOL. EDISON CO. OF NEW YORK, INC. v. State Bd. of Equalization & AssessmentNew York Court of Appeals · 1986
- Colonial Life Insurance Co. of America v. CurialeAppellate Division of the Supreme Court of the State of New York · 1994
- 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
5 more not listed; retrieve them via the Exa API.