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Motion to Dismiss Says Plaintiff Never Served Verizon Notice of Unpaid Taxes

All claims asserted against Verizon by Cellular Solutions, a real estate firm that services rooftop leases with wireless telecommunications carriers (see 2305220046), “are doomed by the same deficiency,” said Verizon’s memorandum Friday (docket 3:23-cv-00659) in U.S. District Court for Connecticut…

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in New Haven in support of its motion to dismiss. The complaint alleges Verizon owes landlord Maxwell Realty more than $64,000 in municipal taxes for the space it’s leasing for wireless telecom equipment on a property in Bridgeport. Cellular Solutions has “full assignment” from Maxwell Realty of all claims arising from the Verizon lease, including its refusal “to pay its tax reimbursement obligations,” it said. But Cellular Solutions fails to allege it ever presented Verizon with notices that were a “condition precedent” to filing suit, said the motion to dismiss. The plaintiff never presented Verizon with copies of tax bills, “as necessary to trigger Verizon’s repayment obligation,” and fails to allege it gave “a proper notice of default,” it said. These notices aren’t “a mere formality” but give Verizon rights under the lease “to either challenge the taxing authority or to cure any alleged default before facing a lawsuit,” it said.