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MATTER OF BROOKLYN UNION GAS CO. v. STATE BD. OF EQUALIZATION & ASSESSMENT

101 A.D.2d 909 (1984)

In the Matter of Brooklyn Union Gas Company, Respondent, v. State Board of Equalization and Assessment, Respondent, and City of New York, Intervenor-Appellant

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

May 3, 1984

¶ The sole issue presented for our resolution is whether the City of New York, as a condition for intervention in a proceeding pursuant to article 7 of the Real Property Tax Law by Brooklyn Union Gas Company to review special franchise assessments determined by the State Board of Equalization and Assessment (SBEA), is required to serve a proposed answer. ¶ Timely service of two copies of the petition on the SBEA was made on August 3, 1983. On August 11, 1983, a...

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