City of Lackawanna v. State Board of Equalization & Assessment

Bergan, J. (dissenting).

The provisions of subdivision 12 (par. [f]) of section 102 of the Real Property Tax Law, as the majority opinion demonstrates, are concerned with definitions. This subdivision provides that “ Real property ”, “ property ”, or ‘ ‘ land ’ ’ include certain enumerated items, but do not include ‘ ‘ movable machinery or equipment consisting of structures or erections to the operation of which machinery is essential * * * used for trade or manufacture and not essential to the support of the building, structure or superstructure, and removable without material injury thereto…