MATTER OF CENTURYLINK COMMUNICATIONS, LLC v. SCHMIDT

531476.

199 A.D.3d 1084 (2021)

158 N.Y.S.3d 266

2021 NY Slip Op 06015

In the Matter of Centurylink Communications, LLC, et al., Appellants, v. Michael R. Schmidt, as Commissioner of Taxation and Finance, et al., Respondents, et al., Respondents.

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

Decided November 4, 2021.


Attorney(s) appearing for the Case

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

Letitia James , Attorney General, Albany ( Kate H. Nepveu of counsel), for Commissioner of Taxation and Finance, respondent.

Hodgson Russ LLP, Buffalo ( Michael B. Risman of counsel), for Chautauqua County and others, respondents.

Roach, Brown, McCarthy & Gruber, PC, Buffalo ( Kate L. Hartman of counsel), for Lake Shore Central School District and another, respondents.

Gibson, McAskill & Crosby, LLP, Buffalo ( Timothy J. Graber of counsel), for Town of Hamburg, respondent.

Coughlin & Gerhart, LLP, Binghamton ( Samuel M. Blakley of counsel), for Town of Union and others, respondents.

Bennett, DiFilippo & Kurtzhalts, LLP, East Aurora ( Maura C. Seibold of counsel), for City of Buffalo and another, respondents.

Lippes Mathias Wexler Friedman LLP, Buffalo ( James P. Blenk of counsel), for County of Erie, respondent.

Egan Jr., J.P., Lynch, Clark and Pritzker, JJ., concur.


Petitioners are affiliated telecommunication companies that own fiber-optic cables and conduits that connect public rights-of-way to private customers in the various towns, villages, cities and counties around the state (hereinafter the local assessing jurisdictions). Such telecommunications services include the transmission of television...

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