Niagara Mohawk Power Corp. v. Assessor of Geddes

BVLaw
Full Text of Court Cases
July 7, 1998
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"

Petitioner is a public utility company which owns and operates an electrical- generation, -transmission and -distribution system. The company took issue with four of its properties being cat ...