MATTER OF IROQUOIS GAS TRANSMISSION SYS. v. TOWN OF ATHENS ASSESSOR


215 A.D.2d 952 (1995)

627 N.Y.S.2d 150

In the Matter of Iroquois Gas Transmission System, Appellant, v. Town of Athens Assessor et al., Respondents. (And Two Other Related Proceedings.)

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

May 25, 1995


Casey, J.

At issue on this appeal is whether petitioner's real property, which consists of a gas transmission system used to transport natural gas from Canada throughout the Northeast, is entitled to the partial tax exemption established by RPTL 485-b. In Matter of Long Is. Light. Co. v Board of Assessors (81 N.Y.2d 1029, 1030) (hereinafter LILCO), the Court of Appeals held that a utility's "transmission...

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