Research

Scope and Content Note

This series consists of files documenting formal objections against and resulting administrative review of special franchise property tax assessments. Files include formal objection and protest documents, applications for assessment reductions, hearing notices, correspondence, tax assessment records, Public Service Commission case materials, engineering reports, contracts, and State Court of Appeals and federal district court records and briefs. Complaints filed by railroad companies make up the bulk of the records from prior to 1950, but all varieties of public utilities including electric and gas, water and sewer, and telecommunications are represented in more recent records.