Citation Codes Equivalent Citations citation codes Attorney(S) F. Peter O'Hara, Lewis Orgel and Herman Meltzer for appellant. Robert Abrams, Attorney-General ( Dennis Hurley and Peter H. Schiff of counsel), for State Board of Equalization and Assessment, respondent. Frederick A.O. Schwarz, Jr. ( John P. MacArthur of counsel), for City of New York, respondent. See more information ... Smart Summary Please sign up to generate summary. In the Matter of BROOKLYN UNION GAS COMPANY, Appellant, v. STATE BOARD OF EQUALIZATION ASSESSMENT et al., Respondents. MEMORANDUM. The order of the Appellate Division should be affirmed, with costs, and the certified question answered in the negative, for the reasons set forth in the memorandum in Matter of Consolidated Edison Co. of N.Y. v State Bd. of Equalization Assessment ( 58 N.Y.2d 710 [decided herewith]). In view of the additional arguments advanced by petitioner in this proceeding, we add that the Third Department's rule (22 N.Y.CRR 839.2) is not inconsistent with CPLR 3140, which authorizes its adoption and involves neither an improper delegation of legislative power, nor, petitioner having been afforded the opportunity to file appraisal reports on any ground or grounds it saw fit, any denial of due process of law. Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, FUCHSBERG and MEYER concur; Judge GABRIELLI taking no part. Order affirmed, with costs, and question certified answered in the negative in a memorandum.