In the Matter of Niagara Mohawk Power Corporation, Appellant v. Assessor of Town of Geddes, Respondents

Summary

The New York Court of Appeals reversed the Appellate Division and remanded, holding that the petitioner presented substantial evidence that the four disputed parcels were not specialty properties and therefore overcame the presumption of validity of the tax assessments. The Court also clarified the proper use of the reproduction‑cost method for true specialty properties and reiterated the substantial‑evidence standard for overturning tax assessments.