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T-MOBILE, LLC v. DeBELLIS

No. 140.

32 N.Y.3d 594 (2018)

118 N.E.3d 873

94 N.Y.S.3d 211

2018 NY Slip Op 08539

In the Matter of T-MOBILE NORTHEAST, LLC, Appellant, v. ANTHONY V. DeBELLIS, as Commissioner of Assessment of the City of Mount Vernon, et al., Respondents, et al., Respondents/Defendants.

Court of Appeals of New York.

Decided December 13, 2018.

Attorney(s) appearing for the Case

Ingram Yuzek Gainen Carroll & Bertolotti, LLP, New York City ( John G. Nicolich and Roger Cukras of counsel), for appellant.

Hodgson Russ LLP, Buffalo ( Michael B. Risman , Joel J. Terragnoli and Joseph S. Brown of counsel), and Lawrence A. Porcari , Corporation Counsel, Mount Vernon ( Brian Johnson of counsel), for Anthony V. DeBellis and others, respondents.

Ingerman Smith L.L.P., Harrison ( Thomas Scapoli of counsel), for The Board of Education for the Mount Vernon City School District and another, respondents.

New York State Conference of Mayors and Municipal Officials, Albany ( Rebecca J. L. Ruscito of counsel), and Association of Towns of the State of New York, Albany ( Sarah Brancatella of counsel), for New York State Conference of Mayors and Municipal Officials and another, amici curiae.

DLA Piper LLP (US), New York City ( Naftali Z. Dembitzer of counsel), for CTIA-The Wireless Association, amicus curiae.

Eversheds Sutherland (US) LLP, New York City ( Elizabeth S. Cha and Eric S. Tresh of counsel), for Broadband Tax Institute, amicus curiae.

OPINION OF THE COURT

This dispute over whether certain telecommunications equipment is taxable property comes to us in the wake of historic and fundamental changes in the telecommunications industry during the last century prompting a legislative overhaul of the Real Property Tax Law, including the enactment of RPTL...

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