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IN THE MATTER OF NIAGARA MOHAWK POWER CORPORATION v. TOWN OF WATERTOWN

6 N.Y.3d 744 (2005)

843 N.E.2d 1138

810 N.Y.S.2d 399

In the Matter of NIAGARA MOHAWK POWER CORPORATION, Appellant, v. TOWN OF WATERTOWN et al., Respondents. In the Matter of NIAGARA MOHAWK POWER CORPORATION, Appellant, v. TOWN OF BETHLEHEM et al., Respondents. In the Matter of NIAGARA MOHAWK POWER CORPORATION, Appellant, v. TOWN OF TONAWANDA ASSESSOR et al., Respondents.

Court of Appeals of the State of New York.

Decided December 22, 2005.

Attorney(s) appearing for the Case

Hiscock & Barclay, LLP, Albany (Mark D. Lansing of counsel), for appellant in the first and second above-entitled proceedings.

Hiscock & Barclay, LLP, Buffalo (Mark R. McNamara and Mark D. Lansing of counsel), for appellant in the third above-entitled proceeding.

Menter, Rudin & Trivelpeice, P.C., Syracuse (Julian B. Modesti of counsel), for respondents in the first above-entitled proceeding.

Hacker & Murphy, LLP, Latham (Patrick L. Seely, Jr. of counsel), for respondents in the second above-entitled proceeding.

Brown & Kelly, LLP, Buffalo (Lisa T. Sofferin and Karen Cook Serrotte of counsel), for respondents in the third above-entitled proceeding.

Michael E. Kenneally, Jr., Albany, for Association of Towns of the State of New York, Albany, amicus curiae in the first above-entitled proceeding.

Chief Judge KAYE and Judges G.B. SMITH, CIPARICK, ROSENBLATT, GRAFFEO, READ and R.S. SMITH concur.

OPINION OF THE COURT

MEMORANDUM.

The orders in Matter of Niagara Mohawk v Town of Bethlehem and Matter of Niagara Mohawk v Town of Tonawanda Assessor should be affirmed, with costs; and the order in Matter of Niagara Mohawk v Town of Watertown should be reversed, with costs, and the matter remitted to Supreme Court for further proceedings in accordance with this memorandum.

Niagara Mohawk Power Corporation, an energy resources...

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