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MATTER OF RCN NEW YORK COMMUNICATIONS, LLC v. TAX COMMISSION OF CITY OF NEW YORK

Nos. 7534, 7535, 260046/08, 260044/08, 7536.

95 A.D.3d 456 (2012)

943 N.Y.S.2d 480

2012 NY Slip Op 3523

In the Matter of RCN NEW YORK COMMUNICATIONS, LLC, Respondent, v. TAX COMMISSION OF THE CITY OF NEW YORK et al., Appellants. In the MATTER OF LEVEL 3 COMMUNICATIONS, LLC, Respondent, v. TAX COMMISSION OF THE CITY OF NEW YORK et al., Appellants.

Appellate Division of the Supreme Court of New York, First Department.

Decided May 3, 2012.

Petitioners are companies that provide fiber-optic telecommunications services and own the property at issue in these proceedings, which consist of fiber-optic lines, poles, wires, supports and enclosures that are located in the buildings of their customers. It is undisputed that petitioners' fiber-optic cables are electrical insulators which transmit light impulses and do not conduct electricity. Petitioners were assessed taxes on this property pursuant to RPTL 102 (12)...

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