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MATTER OF NAT'L FUEL GAS DISTRIBUTION CORP. v. STATE BD. OF EQUALIZATION & ASSESSMENT

86 A.D.2d 707 (1982)

In the Matter of National Fuel Gas Distribution Corporation et al., Respondents, v. State Board of Equalization and Assessment, Appellant, and Niagara-Wheatfield Central School District et al., Intervenors-Respondents

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

January 14, 1982

Petitioners, National Fuel Gas Distribution Corporation and National Fuel Gas Supply Corporation, are engaged in providing natural gas distribution services to customers in the western part of New York State, and respondent State Board of Equalization and Assessment (SBEA) is a State agency vested by statute with the exclusive authority to determine the assessed value of all special franchise properties in the State. The instant proceeding was commenced by petitioners, pursuant...

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