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BROOKLYN GAS v. STATE BD

101 A.D.2d 414 (1984)

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

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

May 24, 1984

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Maurice K. Peaslee and Peter H. Schiff of counsel), for appellant.

Frederick A. O. Schwarz, Jr., Corporation Counsel (John P. MacArthur of counsel), for intervenor-appellant.

Cullen & Dykman (F. Peter O'Hara, Lewis Orgel and Herman Meltzer of counsel), for respondent.

MAIN, YESAWICH, JR., and HARVEY, JJ., concur.

KANE, J.

Petitioner is a distributor of natural gas servicing Kings County, Richmond County and one half of Queens County. In April, 1980, the State Board of Equalization and Assessment (SBEA) made a tentative equalized valuation of petitioner's special franchises for the tax year 1980-1981. Dissatisfied with the equalization rates employed and the assessments made, petitioner filed for a reduction in the valuation...

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