NIAGARA MOHAWK v. ASSESSORS


162 Misc.2d 388 (1994)

617 N.Y.S.2d 123

In the Matter of Niagara Mohawk Power Corporation, Petitioner, v. Town of Potsdam Board of Assessors et al., Respondents.

Supreme Court, St. Lawrence County.

September 13, 1994


Attorney(s) appearing for the Case

Cappello & Linden (Francis P. Cappello of counsel), for respondents. Helm, Shapiro, Anito & McCale, P. C. (Mark D. Lansing of counsel), for petitioner.


DAVID DEMAREST, J.

Petitioner, by notice of motion dated March 18, 1994, moves for renewal and/or reargument of a previous order of this court which dismissed its petition. In essence, petitioner seeks to challenge the respondents' rescission of a previously granted partial property tax exemption on alternate theories that: (1) the respondent lacked statutory authority to rescind the exemption, or (2) assuming...

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