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MATTER OF TENNESSEE GAS PIPELINE CO. v. TOWN OF CHATHAM BD. OF ASSESSORS

213 A.D.2d 103 (1995)

629 N.Y.S.2d 881

In the Matter of Tennessee Gas Pipeline Company, Appellant, v. Town of Chatham Board of Assessors et al., Respondents

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

August 3, 1995

Attorney(s) appearing for the Case

Helm, Shapiro, Anito & McCale, P. C., Albany (Mark D. Lansing of counsel), for appellant.

Tabner, Laudato & Ryan, Albany (Paul J. Laudato of counsel), for respondents.

CARDONA, P. J., MIKOLL, MERCURE and PETERS, JJ., concur. Ordered that the judgment is reversed, on the law, without costs, determination annulled and petition granted.

CASEY, J.

After the Court of Appeals held that electrical and natural gas transmission and distribution equipment was ineligible for the partial exemption established by RPTL 485-b (Matter of Long Is. Light. Co. v Board of Assessors, 81 N.Y.2d 1029), respondents sought to rescind the partial exemption granted to petitioner for its property in the Town of Chatham, Columbia...

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