MATTER OF NIAGARA MOHAWK POWER CORPORATION v. TOWN OF MOREAU ASSESSOR


307 A.D.2d 669 (2003)

762 N.Y.S.2d 847

In the Matter of NIAGARA MOHAWK POWER CORPORATION, Respondent, v. TOWN OF MOREAU ASSESSOR et al., Appellants. (And Five Other Related proceedings.)

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

Decided July 31, 2003.


Lahtinen, J.

Petitioners commenced tax certiorari proceedings challenging various real property assessments, including those for the years 1998 through 2001, on three hydroelectric generating facilities located in the Town of Moreau, Saratoga County.1 The parties stipulated to a joint trial and filed their respective appraisals. Petitioners' appraisal included an analysis of the properties'...

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