Consolidated Edison Co. v. Assessor & Board of Assessment Review

*762The petitioner, Consolidated Edison Company of New York, Inc. (hereinafter Con Ed), filed five petitions pursuant to article 7 of the Real Property Tax Law, seeking to reduce its property tax assessments for the tax years 2004 through 2008. The petitions for the tax years 2004 and 2005 were addressed to the Arlington Central School District (hereinafter the District), whereas the petition for 2006 was addressed to “Superintendent, Arlington School District,” and the 2007 and 2008 petitions were addressed to “Frank V Pepe, Jr., Superintendent, Arlington Central School District.” The notices of…