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MATTER OF LEVEL 3 COMMUNICATIONS, LLC v. CHAUTAUQUA COUNTY

568 CA 18-01575.

174 A.D.3d 1502 (2019)

103 N.Y.S.3d 895

2019 NY Slip Op 05915

In the Matter of Level 3 Communications, LLC, Appellant, v. Chautauqua County et al., Respondents.

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

Decided July 31, 2019.

It is hereby ordered that the judgment so appealed from is unanimously affirmed without costs.

Memorandum: Petitioner-plaintiff (petitioner) commenced this hybrid CPLR article 78 proceeding and declaratory judgment action seeking, inter alia, to annul respondents-defendants' determinations that its fiber optic installations are taxable real property pursuant to RPTL 102(12)(i). Petitioner appeals from a judgment dismissing its amended petition-complaint. We affirm...

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