Legal Opinion
Cellco Partnership v. Lycoming County Board of Assessment
Commonwealth Court of Pennsylvania
Decided October 24, 2007PublishedCited by 1 opinion
1Opinion of the Court
OPINION BY
Judge McGINLEY.
Célico Partnership, d/b/a Verizon Wireless (Verizon) appeals the order of the Court of Common Pleas of Lycoming County (trial court) which denied Verizon’s appeal from a decision of the Lycoming County Board of Assessment (Board) which determined that six communications towers (Towers) owned by Verizon were taxable as real property.
Verizon appealed the real estate tax assessments on the Towers for the tax year 2005 to the Board. The Towers range in height from 110 to 380 feet. Wireless communications, antennae and connected appurtenances are affixed to the Towers.…
2Cases cited8 opinions
- Gulf Oil Corp. v. PhiladelphiaSupreme Court of Pennsylvania · 1947
- BFC Hardwoods, Inc. v. Board of Assessment AppealsSupreme Court of Pennsylvania · 2001
- City of Pittsburgh v. WIIC-TV CORP.Commonwealth Court of Pennsylvania · 1974
- Shenandoah Mobile Co. v. Dauphin County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2005
- Commonwealth v. Morris Half Hour LaundromatSupreme Court of Pennsylvania · 1971
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3Cited by1 opinion
- Cryan v. Snyder County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2011