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

8 A.D.3d 935 (2004)

779 N.Y.S.2d 608

In the Matter of NIAGARA MOHAWK POWER CORPORATION et al., Respondents, v TOWN OF MOREAU ASSESSOR et al., Appellants, et al., Respondent.

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

June 24, 2004.

Cardona, P.J.

Petitioners commenced these consolidated RPTL article 7 tax certiorari proceedings to challenge the real property tax assessments of several parcels in the Town of Moreau, Saratoga County, used in the generation, transmission and distribution of gas and electricity, including three hydroelectric power generating facilities. Petitioners and respondents Town of Moreau Assessor, Town of Moreau Board of Assessment Review and the Town of Moreau (hereinafter...

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