MATTER OF CONSOLIDATED EDISON COMPANY OF NEW YORK, INC. v. CITY OF NEW YORK


33 A.D.3d 915 (2006)

823 N.Y.S.2d 451

In the Matter of CONSOLIDATED EDISON COMPANY OF NEW YORK, INC., Respondent, v. CITY OF NEW YORK et al., Appellants.

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

Decided October 24, 2006.


Ordered that the judgment is affirmed, with costs.

At issue on this appeal is the value, for real property taxation purposes, of three power generation units and transmission facilities located on Staten Island. Consolidated Edison Company of New York, Inc. (hereinafter Con Edison), which owns them, and the City of New York, which taxes them, agree that the generation units and transmission facilities are specialty properties...

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