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VERIZON N.Y., INC. v. SUPERVISORS OF TOWN OF NORTH HEMPSTEAD

2015-08548. Index No. 8117/09.

169 A.D.3d 740 (2019)

93 N.Y.S.3d 357

2019 NY Slip Op 00925

Verizon New York, Inc., Formerly Known as New York Telephone Company, Plaintiff, v. Supervisors of Town of North Hempstead et al., Defendants/Third-Party Plaintiffs-Respondents. County of Nassau et al., Third-Party Defendants-Appellants.

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

Decided February 6, 2019.

Ordered that the judgment is affirmed insofar as appealed from, with costs.

In 2005, the Court of Appeals determined that the County of Nassau, on behalf of its towns and their ancillary bodies, could not impose special ad valorem levies for garbage service on utility mass property (see New York Tel. Co. v Supervisor of Town of Oyster Bay, 4 N.Y.3d 387, 392-395 [2005]). Thereafter, the plaintiff, Verizon New York, Inc. (hereinafter...

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