Opinion
Argued February 13, 1986
Decided March 20, 1986
Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department, Dominick J. Viscardi, J.
Roger L. Paul for appellant.
David R. Murphy for Niagara Mohawk Power Corporation, respondent.
Phil Sloan and Robert L. Beebe for State Board of Equalization and Assessment, amicus curiae.
Order affirmed, with costs, for the reasons in the opinion by Justice John T. Casey at the Appellate Division ( 109 A.D.2d 403).
Concur: Chief Judge WACHTLER and Judges MEYER, SIMONS, KAYE, ALEXANDER, TITONE and HANCOCK, JR.