Frontier Telephone v. City of Rochester Assessor

OPINION OF THE COURT

Kenneth R. Fisher, J.

*472When the City implemented a revaluation, it included on its 2004 final assessment rolls a value assigned to all of Frontier’s real property (excluding plant). As part of the revaluation, the City assessed intrabuilding network cable, which includes telecommunication wiring located solely within a customer’s premises or building. Contending that this intrabuilding network cable is properly recorded and accounted for as being within a customer’s premises pursuant to the Federal Communications Commission’s (FCC) uniform system of accounts for…