Appellate Division of the Supreme Court of the State of New York March 1, 2011 (Consolidated Edison Co. v. Assessor & Board of Assessment Review)

*762The petitioner, Consolidated Edison Company of New York, Inc. (hereinafter Con Ed), filed five petitions pursuant to article 7 of the Real Property Tax Law, seeking to reduce its property tax assessments for the tax years 2004 through 2008.