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CON ED v. CITY OF NEW YORK

44 N.Y.2d 536 (1978)

In the Matter of Consolidated Edison Company of New York, Inc., et al., Appellants, v. City of New York et al., Respondents.

Court of Appeals of the State of New York.

Decided June 8, 1978.

Attorney(s) appearing for the Case

Robert G. Desmond and Robert G. Smith for appellants.

W. Bernard Richland, Corporation Counsel (Alfred Weinstein and L. Kevin Sheridan of counsel), for respondents.

Chief Judge BREITEL and Judges JASEN, GABRIELLI, WACHTLER, FUCHSBERG and COOKE concur.

JONES, J.

In this proceeding to review real estate tax assessments we determine that barge-mounted power plants, attached as these were to a pier in Gowanus Bay, Borough of Brooklyn, and operated by petitioner Consolidated Edison in connection with its Gowanus substation, together with auxiliary fuel supply barges, are structures "affixed" to land under section 102 (subd 12, par [b]) of the Real Property Tax...

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