Legal Opinion

Consolidated Edison Co. of New York, Inc. v. State Board of Equalization & Assessment

New York Supreme Court

Decided February 28, 1979PublishedCited by 2 opinions

1Opinion of the Court

OPINION OF THE COURT

Harold E. Koreman, J.

In these proceedings brought pursuant to article 7 of the Real Property Tax Law to review certain special franchise assessments, the respondent State Board of Equalization and Assessment (hereinafter State Board) and various intervenorsrespondents move for an order granting partial summary judgment dismissing the portions of those petitions which seek to establish that the assessments were erroneous by reason of inequality in that the State Board arrived at and applied incorrect equalization rates in determining the special franchise assessments in…

2Cases cited17 opinions

  1. New York Rapid Transit Corp. v. City of New YorkSupreme Court of the United States · 1938
  2. Kentucky Railroad Tax CasesSupreme Court of the United States · 1885
  3. People Ex Rel. Metropolitan Street Railway Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1903
  4. Southern Railway Co. v. WattsSupreme Court of the United States · 1923
  5. Ed Guth Realty, Inc. v. GingoldNew York Court of Appeals · 1974

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3Cited by2 opinions

  1. MATTER OF CONSOL. EDISON CO. OF NEW YORK, INC. v. State Bd. of Equalization & AssessmentNew York Court of Appeals · 1981
  2. Consolidated Edison Co. of New York, Inc. v. State Board of Equalization & AssessmentNew York Supreme Court · 1979

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