A Pa. appeals court upheld a lower court’s telecom tax ruling tha...
A Pa. appeals court upheld a lower court’s telecom tax ruling that affirmed Dauphin County tax officials acted lawfully when they taxed cellular communications towers as real estate. The Pa. Commonwealth Court denied Shenandoah Mobile Communications’ appeal of a…
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2002 county assessment. The wireless company (Case 1299 C.D. 2004) claimed the action was an unlawful and discriminatory spot reassessment of its property. It also argued that since the tower could be dismantled, it was a portable structure that didn’t count as a permanent land improvement. The court ruled that the county acted lawfully because its assessment policy applied to all cellular towers, which previously weren’t taxed. It said counties have the right to determine that a new subject for taxation exists as long as policy applies equally to all affected property. The court dismissed the spot reassessment claim since the assessment at issue was the initial determination of property value. The court also said the tower could be considered a taxable permanent improvement because it is anchored to the ground for keeps.