HONEOYE CORP v. BD OF ASSESS


77 A.D.2d 468 (1980)

In the Matter of Honeoye Storage Corporation, Respondent, v. Board of Assessors of the Town of Bristol, Appellant

Appellate Division of the Supreme Court of the State of New York, Fourth Department.

December 12, 1980


Attorney(s) appearing for the Case

Wegman, Mayberry, Burgess & Feldstein (Richard S. Mayberry of counsel), for appellant.

Thomas Croucher for respondent.

Robert L. Beebe (Nancy H. Swanson of counsel), for State Board of Equalization & Assessment, amicus curiae.

DILLON, P. J., CARDAMONE, HANCOCK, JR., and CALLAHAN, JJ., concur.


MOULE, J.

The question presented on this appeal is whether certain equipment at the compressor station of the Honeoye Storage Corporation in the Town of Bristol was properly classified as taxable real property by the State Board of Equalization and Assessment.

Honeoye Storage Corporation (Honeoye), a New York corporation subject to taxation under article 9-A of the Tax Law, operates an underground natural...

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