Lees v. City of Syracuse

Petitioner in this certiorari proceeding brought under article 7 of the Real Property Tax Law seeks review of the 1975 and 1976 assessments of Property No. 15-941-01900, 449 East Washington Street, Syracuse, New York, and a reduction from each year’s assessment on the ground that certain pieces of telephone equipment assessed by respon*638dent are not taxable as real property under section 102 (subd 12, par [d]) of the Real Property Tax Law, which describes real property as "Telephone and telegraph lines, wires, poles and appurtenances”. Petitioner’s motion for summary judgment was denied by this…