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

239 A.D.2d 831 (1997)

657 N.Y.S.2d 269

In the Matter of Tennessee Gas Pipeline Company, Respondent-Appellant, v. Town of Chatham Board of Assessors et al., Respondents, and New Lebanon Central School District, Appellant-Respondent

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

May 22, 1997

Casey, J.

In August 1993, respondents rescinded a partial property tax exemption previously granted to petitioner pursuant to RPTL 485-b for its property in the Town of Chatham, Columbia County. Petitioner's CPLR article 78 challenge to this determination was unsuccessful in Supreme Court. On appeal, however, this Court reversed Supreme Court's judgment, annulled respondents' actions and reinstated the exemption, finding that respondents had failed to...

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