Petitioners, various public utilities operating in this State, seek to annul certain regulations of respondent. The challenged regulations, 9 NYCRR part 197 and 9 NYCRR 195-3.5 (c), establish, inter alia, a methodology for the valuation of special franchises. Briefly stated, petitioners contend that the regulations create an inflexible formula which does not accurately reflect the value of the special franchises and that the regulations...
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