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NIAGARA MOHAWK v. ASSESSOR

92 N.Y.2d 192 (1998)

699 N.E.2d 899

677 N.Y.S.2d 275

In the Matter of Niagara Mohawk Power Corporation, Appellant, v. Assessor of Town of Geddes et al., Respondents.

Court of Appeals of the State of New York.

Decided July 7, 1998.

Attorney(s) appearing for the Case

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

Setright, Ciabotti & Longstreet, Syracuse (Victor J. Ciabotti of counsel), for respondents.

Lewis & Greer, P. C., Poughkeepsie (Michael J. Englert of counsel), for Association of Towns of the State of New York, amicus curiae.

Chief Judge KAYE and Judges TITONE, BELLACOSA, LEVINE and CIPARICK concur; Judge WESLEY taking no part.

SMITH, J.

The issue here is whether petitioner has presented substantial evidence that its properties, which respondent Town of Geddes categorized as specialties, were overvalued. We hold substantial evidence exists that the four challenged properties were not specialties as a matter of law, and thus petitioner sufficiently overcame the presumption that respondents' assessments were valid for the tax years at...

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