Legal Opinion

Consolidated Edison Co. of New York, Inc. v. City of New York

New York Court of Appeals

Decided June 5, 2007PublishedCited by 22 opinions

POINTS OF COUNSEL

1Opinion of the Court

OPINION OF THE COURT

Chief Judge Kaye.

The issue before us in this tax certiorari proceeding is whether functional obsolescence due to excess construction costs was appropriately considered in fixing the value of certain speciality property. On the particular record before us, we agree with the trial court and Appellate Division that it was.

Petitioner Consolidated Edison Company of New York, Inc. (Con Edison) brought this tax certiorari proceeding pursuant to RPTL article 7 challenging the City of New York’s assessments on its Arthur Kill electric generating station for the tax years 1994/1995…

2Cases cited3 opinions

  1. Allied Corp. v. Town of CamillusNew York Court of Appeals · 1992
  2. Saratoga Harness Racing, Inc. v. WilliamsNew York Court of Appeals · 1998
  3. B. Altman & Co. v. City of White PlainsNew York Court of Appeals · 1982

3Cited by22 opinions

  1. Metropolitan Transportation Authority v. Metropolitan Transportation AuthorityAppellate Division of the Supreme Court of the State of New York · 2011
  2. Miriam Osborn Memorial Home Ass'n v. Assessor of City of RyeAppellate Division of the Supreme Court of the State of New York · 2010
  3. General Electric Co. v. AssessorAppellate Division of the Supreme Court of the State of New York · 2008
  4. Al Turi Landfill, Inc. v. Town of GoshenAppellate Division of the Supreme Court of the State of New York · 2012
  5. Hempstead Country Club v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 2013

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