Legal Opinion
American Cablevision of Rochester, Inc. v. Jacobs
Appellate Division of the Supreme Court of the State of New York
Decided April 12, 1984PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Green, J.
On this appeal, the issue is whether transmission and distribution cables, owned by respondent and situated on private property in the City of Rochester pursuant to easements, constitute taxable real property under subdivision 12 of section 102 of the Real Property Tax Law.1 We *66conclude, on the unanimous decision of the Court of Appeals in Matter of Manhattan Cable TV Servs. v Freyberg (49 NY2d 868), that since respondent’s transmission and distribution cables are significantly different from telephone and telegraph equipment in both structure and function, they…
2Cases cited17 opinions
- American Locker Co. v. City of New YorkNew York Court of Appeals · 1955
- In re New York Telephone Co.Appellate Division of the Supreme Court of the State of New York · 1939
- Quotron Systems, Inc. v. GallmanNew York Court of Appeals · 1976
- Holmes Electric Protective Co. v. McGoldrickAppellate Division of the Supreme Court of the State of New York · 1941
- Matter of Crystal v. City of Syracuse, Dep't of AssessmentNew York Court of Appeals · 1976
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3Cited by4 opinions
- Matter of T-Mobile Northeast, LLC v. DeBellisNew York Court of Appeals · 2018
- Travis v. Board of Assessment ReviewNew York Supreme Court · 1999
- Compass Adjusters & Investigators, Inc. v. Commissioner of Taxation & FinanceNew York Supreme Court · 1993
- Fairland Amusements, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985