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AM. CABLEVISION v. JACOBS

101 A.D.2d 65 (1984)

In the Matter of American Cablevision of Rochester, Inc., Respondent, v. Paul H. Jacobs, as Assessor of The City of Rochester, et al., Appellants

Appellate Division of the Supreme Court of the State of New York, Fourth Department.

April 12, 1984

Attorney(s) appearing for the Case

Louis N. Kash, Corporation Counsel (Susan L. Hauser of counsel), for appellants.

Mayberry, Kurlander, Burgess, Licht & Lunn (Kenneth D. Licht and Richard Mayberry of counsel), for respondent.

DILLON, P. J., CALLAHAN, DOERR and MOULE, JJ., concur.

GREEN, J.

On this appeal, the issue is whether transmission and distribution cables, owned by respondent and situated on private property in the City of Rochester pursuant to easements, constitute taxable real property under subdivision 12 of section 102 of the Real Property Tax Law.1 We conclude, on the unanimous decision of the Court of Appeals in Matter of Manhattan Cable TV...

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