Legal Opinion
National Fuel Gas Distribution Corp. v. State Board of Equalization & Assessment
Appellate Division of the Supreme Court of the State of New York
Decided August 23, 1984PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Mahoney, P. J.
Petitioners are two subsidiaries of the National Fuel Gas Company. National Fuel Gas Supply Corporation is a wholesaler which buys natural gas and sells it to distributors. National Fuel Gas Distribution Corporation is such a distributor and it supplies natural gas to retail customers in western New York as well as parts of Pennsylvania and Ohio. In April of 1980, the State Board of Equalization and *188Assessment (SBEA) made a tentative equalized valuation of petitioners’ special franchise property. Petitioners’ challenge to the tentative assessments, as…
2Cases cited5 opinions
- People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1909
- Matter of Suffolk (Van Bourgondien)New York Court of Appeals · 1979
- Consolidated Edison Co. of New York, Inc. v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1981
- MATTER OF CONSOL. EDISON CO. OF NEW YORK, INC. v. State Bd. of Equalization & AssessmentNew York Court of Appeals · 1982
- Brooklyn Union Gas Co. v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1984
3Cited by3 opinions
- Transcontinental Gas Pipe Line Corp. v. Bernards TownshipNew Jersey Tax Court · 1985
- Brooklyn Union Gas Co. v. State BoardAppellate Division of the Supreme Court of the State of New York · 1986
- Brooklyn Union Gas Co. v. State Board of Equalization & AssessmentNew York Court of Appeals · 1985