The underlying action is one for a declaratory judgment wherein the City of New York seeks mandatory relief by way of an increase of the special franchise assessments of the Consolidated Edison Company of New York, Inc. (Con Edison). The action was commenced by the service of a summons and verified complaint on both the State Board of Equalization and Assessment of New York (SBEA) and Con Edison. SBEA served the city with a demand for a change of venue from New York County...
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