You are here: / / FIBER OPTIC CABLES NOT TAXABLE UNDER THE REAL PROPERTY TAX LAW.

FIBER OPTIC CABLES NOT TAXABLE UNDER THE REAL PROPERTY TAX LAW.

The Fourth Department, reversing Supreme Court, determined fiber optic cables were not included in the statutory definition of real property and therefore were not taxable under the Real Property Tax Law (RPTL). However, because the fiber optic company paid the taxes voluntarily and without protest, it was not entitled to a refund:

The word distribution means “a spreading out or scattering over an area or throughout a space” or “delivery or conveyance (as of newspapers or goods) to the members of a group” (Webster’s Third New International Dictionary [2002]). Examples include “the distribution of the oil throughout the engine parts” and “the distribution of telephone directories to customers” (id.). In other words, distribution implies an “apportioning of something” more or less evenly, or as a due or right, to an “appropriate person or place” … . Given the context in which the word distribution appears in RPTL 102 (12) (f), that definition makes sense. Undoubtedly, the kinds of equipment enumerated in the statute, such as boilers, plumbing, and lighting apparatus, distribute heat, liquids, and light to consumers. By contrast, although “the fiber optic cables at issue undeniably transmit light signals from one end of the network to the other, such transmission does not result in the distribution’ of light, but rather data” … . Thus, we cannot conclude that petitioner’s fiber optic installations distribute light ” without resorting to an artificial or forced construction’ ” … . Matter of Level 3 Communications, LLC v Chautauqua County, 2017 NY Slip Op 02322, 4th Dept 3-24-17

REAL PROPERTY TAX LAW (FIBER OPTIC CABLES NOT TAXABLE UNDER THE REAL PROPERTY TAX LAW)/TAX LAW (FIBER OPTIC CABLES NOT TAXABLE UNDER THE REAL PROPERTY TAX LAW)/FIBER OPTIC CABLES (FIBER OPTIC CABLES NOT TAXABLE UNDER THE REAL PROPERTY TAX LAW)

You might also like
PRIME CONTRACTOR DID NOT CONTRACT WITH PLAINTIFF’S EMPLOYER, DID NOT SUPERVISE PLAINTIFF’S WORK AND DID NOT HAVE CONTROL OVER THE WORKSITE, ITS MOTION FOR SUMMARY JUDGMENT IN THIS LABOR LAW 241 (6) 200 AND COMMON LAW NEGLIGENCE ACTION SHOULD HAVE BEEN GRANTED (FOURTH DEPT).
General Question Whether Defendant Was “A Law Abiding Person” Violated Sandoval Ruling and Required Reversal.
THE APPEAL WAIVER WAS INVALID AND THE SENTENCE WAS UNDULY HARSH (FOURTH DEPT).
PLAINTIFF ALLEGED DEFENDANT HOSPITAL WAS NEGLIGENT IN PLACING HIM IN A ROOM WITH A PERSON WITH COVID; PLAINTIFF WAS ENTITLED TO DISCOVERY OF THAT PERSON’S MEDICAL RECORDS TO DETERMINE WHEN THE HOSPITAL BECAME AWARE OF THE COVID DIAGNOSIS (FOURTH DEPT).
THE MAJORITY CONCLUDED THAT, IF IT WAS ERROR TO ADMIT TESTIMONY THAT THE RAPE VICTIM WAS AWARE DEFENDANT HAD BEEN INCARCERATED, THE ERROR WAS HARMLESS; TWO DISSENTERS ARGUED THE EVIDENCE HAD NO PROBATIVE VALUE BECAUSE THE VICTIM’S STATE OF MIND WAS NOT IN ISSUE AND ITS INTRODUCTION WAS THERFORE HIGHLY PREJUDICIAL (FOURTH DEPT).
Statements Constituted Opinion, Not Facts/Defamation Complaint Against Syracuse Basketball Coach Dismissed for Failure to State a Cause of Action
PLAINTIFF, A CANISIUS COLLEGE STUDENT IN 2020, DID NOT STATE A CAUSE OF ACTION FOR BREACH OF IMPLIED CONTRACT BASED ON THE SHIFT FROM IN-PERSON TO REMOTE LEARNING BECAUSE OF COVID (FOURTH DEPT).
Notice of Intention to Offer Molineux Evidence During Jury Selection and Molineux Hearing Upon Completion of Jury Selection Are Timely

Categories

Sign Up for the Mailing List to Be Notified When the Site Is Updated.

  • This field is for validation purposes and should be left unchanged.

Copyright © 2026 New York Appellate Digest, Inc.
Site by CurlyHost | Privacy Policy

DEFENDANTS DID NOT HAVE ACTUAL OR CONSTRUCTIVE NOTICE OF LEAD-PAINT CONDITION,... PLANNING BOARD ACTED ARBITRARILY AND CAPRICIOUSLY WHEN IT DENIED PETITIONER’S...