Crystal v. City of Syracuse, Department of Assessment
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtSimons, J.
This is a proceeding to review a tax assessment pursuant to article 7 of the Real Property Tax Law. The items of property assessed are portable plug-in telephones owned by petitioners and located in their law offices. The trial court held that these telephones were not subject to real property tax assessment. Appellant contends that telephones are .real property and *30subject to taxation pursuant to Real Property ¡Tax Law (§ 102, subd. .12, par. [d] ).1
The taxation of real property is authorized .solely by statute. It is competent for the Legislature to determine that any property, including…
2Cases cited11 opinions
- In re New York Telephone Co.Appellate Division of the Supreme Court of the State of New York · 1939
- Herkimer County Light & Power Co. v. JohnsonAppellate Division of the Supreme Court of the State of New York · 1899
- Matter of New York Telephone Co., (Canough)New York Court of Appeals · 1943
- People ex rel. New York Edison Co. v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1904
- People Ex Rel. Dexter Sulphite Pulp & Paper Co. v. HughesNew York Court of Appeals · 1927
6 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Matter of T-Mobile Northeast, LLC v. DeBellisNew York Court of Appeals · 2018
- MATTER OF QUOTRON SYS., INC. v. IrizarryNew York Court of Appeals · 1979
- AT&T Information Systems, Inc. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1988
- Niagara Mohawk Power Corp. v. CutlerAppellate Division of the Supreme Court of the State of New York · 1985
- Metropolitan Bank v. Department of AssessmentAppellate Division of the Supreme Court of the State of New York · 1977
16 more not listed; retrieve them via the Exa API.