MATTER OF NIAGARA MOHAWK POWER CORP. v. CITY OF DUNKIRK ASSESSOR


221 A.D.2d 912 (1995)

635 N.Y.S.2d 380

In the Matter of Niagara Mohawk Power Corporation, Appellant, v. City of Dunkirk Assessor et al., Respondents. (Appeal No. 1.)

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

November 15, 1995


Order unanimously affirmed without costs.

Memorandum:

Petitioner challenges the tax assessments at its steam generation station in the City of Dunkirk for the years 1991, 1992 and 1993. Because petitioner's appraisers admitted to employing a series of improper deductions that significantly undervalued the station, Supreme Court properly struck petitioner's appraisal reports and determined that petitioner failed to make out a prima facie case in challenging...

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