STATE OF NEW YORK

SUPREME COURT : COUNTY OF CHAUTAUQUA


 

NIAGARA MOHAWK POWER CORPORATION,


Petitioner,


-vs- Index #H-09963


CITY OF DUNKIRK ASSESSOR;

CITY OF DUNKIRK BOARD OF

ASSESSMENT REVIEW AND THE

CITY OF DUNKIRK, CHAUTAUQUA

COUNTY, NEW YORK,


Respondents.


 



HELM, SHAPIRO, ANITO &

MCCALE, P.C.

(Mark D. Lansing, Esq.

of Counsel) for Petitioner



HANCOCK & ESTABROOK, LLP

(John R. Varney, Esq. of

Counsel) for Respondent


DECISION and ORDER



GERACE, J.



Petitioner seeks a review and reduction of tax assessments on the 1994 assessment roll of the City, resulting in part from respondents' decision that (1) denied real property tax exemptions sought by Petitioner pursuant to Section 477, 477-a and 485-b of the RPTL, (2) overvalued, unequally assessed, unlawfully and unconstitutionally assessed and misclassified its property for assessment purposes.


Respondent filed its verified answer. Each side has

submitted a scheduling order with which the other side disagrees.


There appear to be no questions of fact or law that cannot be determined separately from the question of appropriateness of the overall assessment; no questions that would justify delay of a decision on whether the exemptions should have been granted; no reason to delay the exemption questions for appeals, new appraisals or trial on the assessment.


The Court, sua sponte, ORDERS both Petitioner and Respondent to SHOW CAUSE on MONDAY, MARCH 6, 1995 at 1:30 P.M. in Mayville, New York, why the Court should not bifurcate and separately decide the issue of the exemptions independently from the question of overall assessment; why the Court should not consider arguments and affidavits as to whether the rejection by Respondents of the applications of petitioner for exemptions was arbitrary and capricious; and SHOW CAUSE WHY the Court should not convert the motion of petitioner to a motion for partial summary judgment or an Article 78 determination on the question of exemptions, and for such other and further relief as the facts and pleadings would justify.


This is the Decision and Order of this Court. No further order is necessary.


Dated: February 15, 1995

Mayville, New York



 

 

JOSEPH GERACE

Justice of Supreme Court