Property Tax Alert: New York

May 2004

A property tax levy for garbage and refuse collection services against certain telephone company properties was ruled invalid. Telephone properties involved did not generate any solid refuse. The telephone properties included, telephone lines, wires, cables, supports, and electrical enclosures located on the company's fee-owned rights of way, easements on private property, and easements on special franchise property. Therefore, they were not benefited properties as defined by Sec. 102(14) of the Real Property Tax Law and could not be the subject of local levies for garbage and refuse collection.

Please contact Rash & Associates for more information.