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ASTORIA GAS v. TAX COMMN.

7 N.Y.3d 451 (2006)

857 N.E.2d 510

824 N.Y.S.2d 189

In the Matter of ASTORIA GAS TURBINE POWER, LLC, Respondent, v. TAX COMMISSION OF CITY OF NEW YORK et al., Appellants.

Court of Appeals of New York.

Decided October 17, 2006.

Attorney(s) appearing for the Case

Michael A. Cardozo, Corporation Counsel, New York City (Paul T. Rephen, Rita D. Dumain and Rochelle Cohen of counsel), for appellant.

David M. Wise, Cranford, New Jersey, and Babylon, for respondent.

Chief Judge KAYE and Judges CIPARICK, GRAFFEO, READ and R.S. SMITH concur; Judge PIGOTT taking no part.

OPINION OF THE COURT

ROSENBLATT, J.

Pursuant to article 18 of the Real Property Tax Law, real property located in a special assessing unit is classified in a way that affects the owner's tax liability. Astoria Gas Turbine Power, LLC (AGTP) brought this RPTL article 7 proceeding challenging the classification of its power plant equipment as "utility real property" falling within class three of RPTL 1802 (1). AGTP...

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