Legal Opinion
Nextel of New York, Inc. v. Assessor of Spring Valley
New York Supreme Court
Decided February 2, 2004PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Thomas A. Dickerson, J.
Cell Towers are Taxable
The petitioner, Nextel of New York, Inc. asserts that its telecommunications equipment (Nextel’s Spring Valley communications equipment) is not taxable real property. The communications equipment consists of 12 antennae in three sectors of 4 each on top of a 110-foot-high steel water tank and are used along with two global positioning devices or timing devices to receive and transmit signals. The antennae are connected by coaxial cable to a 40,000-pound shed which sits on concrete piers buried three-feet deep on the property…
2Cases cited18 opinions
- Majewski v. Broadalbin-Perth Central School DistrictNew York Court of Appeals · 1998
- FMC Corp. v. UnmackNew York Court of Appeals · 1998
- Metromedia, Inc. v. Tax CommissionNew York Court of Appeals · 1983
- Matter of Crystal v. City of Syracuse, Dep't of AssessmentNew York Court of Appeals · 1976
- Crystal v. City of Syracuse, Department of AssessmentAppellate Division of the Supreme Court of the State of New York · 1975
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3Cited by4 opinions
- Matter of T-Mobile Northeast, LLC v. DeBellisAppellate Division of the Supreme Court of the State of New York · 2016
- Jo ex rel. Mee Jin-Jo v. JPMC Specialty Mortgage, LLCDistrict Court, W.D. New York · 2015
- Jo v. JPMC Specialty Mortgage, LLCDistrict Court, W.D. New York · 2015
- Matter of Nextel of N.Y. v. Assessor for Vil. of Spring Val.New York Supreme Court, Rockland County · 2004