Legal Opinion

Niagara Mohawk Power Corporation v. Assessor of the Town of Minetto

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

Decided November 15, 1995PublishedCited by 2 opinions

1Opinion of the Court

—Order unanimously modified on the law and as modified affirmed without costs and matter remitted to Supreme Court for further proceedings in accordance with the following Memoran*911dum: Petitioner challenges the assessment at its hydroelectric facility in the Town of Minetto for tax years 1991, 1992 and 1993. Supreme Court properly dismissed the petition with respect to the value of the land. Petitioner’s expert witness conceded that he had based his appraisal on information given to him by representatives of petitioner that there was not enough water "to generate power on the site in and of…

2Cases cited5 opinions

  1. Allied Corp. v. Town of CamillusNew York Court of Appeals · 1992
  2. General Motors Corp. Central Foundry Division v. Assessor of MassenaAppellate Division of the Supreme Court of the State of New York · 1989
  3. Long Island Lighting Co. v. Assessor for BrookhavenAppellate Division of the Supreme Court of the State of New York · 1994
  4. Xerox Corp. v. RossAppellate Division of the Supreme Court of the State of New York · 1979
  5. Stoneleigh Parkway, Inc. v. Assessor of EastchesterAppellate Division of the Supreme Court of the State of New York · 1980

3Cited by2 opinions

  1. City of Troy v. Town of PittstownAppellate Division of the Supreme Court of the State of New York · 2003
  2. Town of Webb v. Sisters Realty North Corp.Appellate Division of the Supreme Court of the State of New York · 1996

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