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POWER CORP. v. SCH. DIST

88 A.D.2d 167 (1982)

Niagara Mohawk Power Corporation, Respondent-Appellant, v. City School District of the City of Troy, Appellant-Respondent

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

July 22, 1982

Attorney(s) appearing for the Case

Martin, Noonan, Hislop, Troue & Shudt (Thomas J. O'Connor of counsel), for appellant-respondent.

Jaeckle, Fleischmann & Mugel (David J. Calverley, Adelbert Fleischmann and Philip H. McIntyre of counsel), for respondent-appellant.

McGivern, Shaw & O'Connor (Harvey Mandelkern and Robert J. Rader of counsel), for New York State School Boards Association, Inc., amicus curiae.

KANE, J. P., MIKOLL and LEVINE, JJ., concur with MAIN, J.; WEISS, J., dissents in a separate opinion.

MAIN, J.

Plaintiff Niagara Mohawk Power Corporation (hereafter Niagara Mohawk) commenced this action on June 23, 1980 seeking refund of portions of real estate taxes for the years 1974-1975 through 1977-1978 which it avers were paid under protest and alleging that portions of the taxes levied and collected by the City of Troy (hereafter city) were in excess of the constitutional limitation on real property taxes...

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