Legal Opinion
Tennessee Gas Pipeline Co. v. Town of Chatham Board of Assessors
Appellate Division of the Supreme Court of the State of New York
Decided August 3, 1995PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Casey, J.
After the Court of Appeals held that electrical and natural gas transmission and distribution equipment was ineligible for the partial exemption established by RPTL 485-b (Matter of Long Is. Light. Co. v Board of Assessors, 81 NY2d 1029), respondents sought to rescind the partial exemption granted to petitioner for its property in the Town of Chatham, Columbia County, through which petitioner had placed a high-pressure natural gas pipeline. Acting pursuant to the correction of assessment roll provisions of RPTL article 5, title 3, respondents determined that an…
2Cases cited13 opinions
- Grossman v. RankinNew York Court of Appeals · 1977
- Syquia v. Board of EducationNew York Court of Appeals · 1992
- Spa Realty Associates v. Springs AssociatesAppellate Division of the Supreme Court of the State of New York · 1995
- Debevoise & Plimpton v. New York State Department of Taxation & FinanceNew York Court of Appeals · 1993
- King v. CareyNew York Court of Appeals · 1982
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3Cited by3 opinions
- Tennessee Gas Pipeline Co. v. Town of Chatham Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1997
- Krug v. County of LewisAppellate Division of the Supreme Court of the State of New York · 2002
- Brummer v. Barnes FirmAppellate Division of the Supreme Court of the State of New York · 2008