Niagara Mohawk Power Corp. v. Assessor of Town of Geddes

Upon remittitur from the Court of Appeals, order and judgment unanimously affirmed with costs. Memorandum: Contrary to our prior determination on the appeal in this tax certiorari proceeding (see, Matter of Niagara Mohawk Power Corp. v Assessor of Town of Geddes, 239 AD2d 911), the Court of Appeals has held that, with respect to four of its properties, petitioner raised a genuine factual issue whether the properties should be character*682ized as specialties. The Court concluded that petitioner “provided substantial evidence, based on sound theory and objective data, that a credible dispute…