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IN THE MATTER OF ERIE BOULEVARD HYDROPOWER v. TOWN OF EPHRATAH BOARD OF ASSESSORS

9 A.D.3d 540 (2004)

779 N.Y.S.2d 634

In the Matter of ERIE BOULEVARD HYDROPOWER, L.P., Appellant, v. TOWN OF EPHRATAH BOARD OF ASSESSORS et al., Respondents. (And Three Other Related Proceedings.)

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

July 1, 2004.

ROSE, J.

In 1999, following the deregulation of the electric utility industry in New York, petitioner purchased 72 hydroelectric power plants from Niagara Mohawk Power Corporation. Facilities comprising a portion of one such plant, including dams, pipelines and a powerhouse, are located on four parcels of land in Fulton County—one parcel in the Town of Johnstown and three parcels in the Town of Ephratah. Petitioner commenced these proceedings pursuant to RPTL...

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