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MATTER OF LEVEL 3 COMMUNICATIONS, LLC v. ERIE COUNTY

564 CA 18-01598.

174 A.D.3d 1497 (2019)

2019 NY Slip Op 05913

In the Matter of Level 3 Communications, LLC, et al., Respondents-Appellants, v. Erie County et al., Appellants-Respondents, and City of Lackawanna School District et al., Respondents.

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

Decided July 31, 2019.

It is hereby ordered that the order and judgment so appealed from is unanimously modified on the law by striking the words "would be taxable as real property under RPTL Section 102 (12)(i), barring any exception" from the first decretal paragraph and by inserting in its place the words "are taxable as real property under RPTL 102(12)(i)," vacating the second through twelfth decretal paragraphs and the included table A, and dismissing the amended consolidated petition, and...

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