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NIAGARA MOHAWK v. ASSESSOR

188 Misc.2d 766 (2001)

729 N.Y.S.2d 870

In the Matter of NIAGARA MOHAWK POWER CORPORATION, Petitioner, v. TOWN OF FLOYD ASSESSOR et al., Respondents, and HOLLAND PATENT CENTRAL SCHOOL DISTRICT, Intervenor-Respondent.

Supreme Court, Oneida County.

July 31, 2001.

Attorney(s) appearing for the Case

Tabner, Ryan & Keniry, Albany (William F. Ryan, Jr., of counsel), for intervenor-respondent.

Kohn & Moseman, Remsen (James W. Moseman of counsel), for respondents.

Helm, Shapiro, Anito & McCale, P. C., Albany (Lawrence A. Zimmerman of counsel), for petitioner.

OPINION OF THE COURT

ANTHONY F. SHAHEEN, J.

Petitioner Niagara Mohawk Power Corporation commenced these three proceedings under RPTL article 7, challenging the assessed value for tax years 1998, 1999 and 2000 of two parcels of property containing transmission and distribution lines used to transmit electricity.

These same two parcels were also the subject of tax certiorari petitions for the years 1994 through 1997. After significant and lengthy negotiations...

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