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TIME WARNER v. PROP. SERVS.

196 Misc.2d 211 (2003)

764 N.Y.S.2d 315

In the Matter of TIME WARNER ENTERTAINMENT COMPANY, L.P., Formerly Known as MANHATTAN CABLE TELEVISION, Petitioner, v. STATE BOARD OF REAL PROPERTY SERVICES et al., Respondents. (And Eight Other Proceedings.)

Supreme Court, Albany County.

May 15, 2003.

Attorney(s) appearing for the Case

Cowan, Liebowitz & Latman, P.C., New York City, for Time Warner Entertainment Company, L.P. and another.

Michael A. Cardozo, Corporation Counsel, for City of New York.

OPINION OF THE COURT

GEORGE B. CERESIA, JR., J.

The petitioners have commenced the above-captioned proceedings pursuant to article 7, title 2 of the Real Property Tax Law to seek review of special franchise assessments established by the State Board of Real Property Services (hereinafter, the State Board). Five of the proceedings have been commenced by the owners of the special franchise, either Time Warner Entertainment Company, L.P. or TWI Cable, Inc....

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