Legal Opinion
Niagara Mohawk Power Corp. v. Town of Clay Board of Assessors
Appellate Division of the Supreme Court of the State of New York
Decided February 3, 1995PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
Green, J. P.
In this proceeding, petitioner, Niagara Mohawk Power Corporation (Niagara Mohawk), seeks review of respondents’ determination correcting the final tax assessment roll to remove partial real property tax exemptions for two parcels of property owned by petitioner in the Town of Clay (Town). The issue before this Court is whether respondents possess authority under article 5 of the Real Property Tax Law to rescind the partial exemptions and to tax those parcels at full value.
The Town’s final assessment roll for the year 1993 included partial property tax…
2Cases cited16 opinions
- Doctors Council v. New York City Employees' Retirement SystemNew York Court of Appeals · 1988
- Moran Towing & Transportation Co. v. New York State Tax CommissionNew York Court of Appeals · 1988
- Westfall v. . PrestonNew York Court of Appeals · 1872
- 1605 Book Center, Inc. v. Tax Appeals TribunalNew York Court of Appeals · 1994
- People Ex Rel. Chamberlain v. ForrestNew York Court of Appeals · 1884
11 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Niagara Mohawk Power Corp. v. Town of Potsdam Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1995
- Niagara Mohawk Power Corp. v. Town of Watertown Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1995