Crossman Cadillac, Inc. v. Board of Assessors

OPINION OF THE COURT

Memorandum.

Order affirmed, with costs. The privately owned telephone system installed in petitioner’s business premises is not assessable as real property under section 102 (subd 12, par [d]) of the Real Property Tax Law, aimed principally at expanding the definition of real property with respect to utility companies (see Matter of Crystal v City of Syracuse, 47 AD2d 29, 31, affd 38 NY2d 883). The telephone system, which includes 26 telephone instruments, an apparatus cabinet, and 10 trunk relays, is removable without significant injury to the premises and is capable of…