Iroquois Gas Transmission System v. Town of Athens Assessor

Casey, J. Appeals from two judgments of the Supreme Court (Cobb, J.), entered January 12, 1994 in Greene County, and an order and judgment of said court (Connor, J.), entered January 27, 1994 in Greene County, which dismissed petitioner’s applications, in three proceedings pursuant to RPTL article 7, to declare a partial tax exemption on petitioner’s gas transmission lines.

At issue on this appeal is whether petitioner’s real property, which consists of a gas transmission system used to transport natural gas from Canada throughout the Northeast, is entitled to the partial tax exemption…