Niagara Mohawk Power Corp. v. Assessor of Geddes

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July 7, 1998

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4911 Electric Services
221122 Electric Power Distribution
state taxation (incl. ad valorem)
ad valorem
Niagara Mohawk Power Corp. v. Assessor of Geddes
92 N.Y.2d 192, 677 N.Y.S.2d 275, 699 N.E.2d 899, 1998 N.Y. LEXIS 1826
US
State Court
New York
Supreme Court
Smith

Summary

The company took issue with four of its properties being categorized as specialty properties, thus resulting in overvaluation.

See Also

Court Uses Cost Approach for 'Specialty Properties'

Legal and Court Case Update
September 1998

Petitioner is a public utility company that owns and operates an electricity-generation, -transmission, and -distribution system.