Nature of Practice

CELLULAR INDUSTRY REPRESENTATION

The Law Offices of David M. Wise, P.A. has been, and is, involved in representing several of the major cellular companies before the New York City Tax Commission and local boards of assessment review, as well as before the courts, on issues concerning the assessability and valuation of cellular radio facilities under the New York State Real Property Tax Law.

WIRELINE INDUSTRY REPRESENTATION - NON-ASSESSIBILITY OF FIBER OPTICS NETWORKS

The Law Offices of David M. Wise P.A. successfully initiated litigation in RCN-New York and Level 3 Communications v. City of New York, 95 A.D.3rd 456 (1st Dep’t 2012) lv. app. den’d 20 N.Y.3rd 855 (2012) establishing that fiber optics networks were not taxable under the New York State Real Property Tax Law.

UNLAWFULNESS OF NEW YORK CITY’S PRACTICE OF SEPARATELY ASSESSING TENANT-OWNED BACKUP GENERATORS


In Matter of RCNTelecom Services of New York v, City of New York, 2012 N.Y. Misc. LEXIS 6098 (N.Y. Sup. Ct. New York Cty. 2012 [M. Shulman]) vacated in part, affirmed in part, 100 A.D.3rd 538 (1st Dep’t 2012), mot. lv. to app. dismissed 21 N.Y.3rd 978 (2013), the Law Offices of David M. Wise P.A. challenged the taxability of tenant owned backup generators as real property, and the discriminatory manner in which the City of New York singles out this tenant owned equipment from all other tenant owned equipment. Although the resulting decisions held that tenant owned backup generators were assessable, the trial court (Justice M. Shulman) held that there was sufficient evidence of unlawful discrimination to go to trial, and set the matter for trial. On the basis of this, the Firm favorably settled lawsuits for many clients, and continues to challenge the City’s discriminatory practices.

POWER PLANT INDUSTRY REPRESENTATION

The Law Offices of David M. Wise, P.A. has long been involved in questions concerning the assessability, valuation, and proper classification of competitively operated power plants in New York State. In the matter KIAC Partners v. Cerullo, 260 A.D.2d 381 (2nd Dep’t 1999), the firm successfully established that the Industrial and Commercial Incentive Program (ICIP) 100% tax exemption applied “as of right” to power plants constructed in New York City. This was instrumental in the construction of several new competitively operated power plants in New York City. In the matter Astoria Gas Turbine Power v. New York City Tax Commission, 7 N.Y.3rd 451 (2006), the firm established that competitively operated power plants in New York City were properly classified as “class 4” general commercial and industrial property rather than “class 3” utility property, thereby reducing the property taxes on these plants by more than 20%.

PUBLIC SERVICE COMMISSION

The Law Offices of David M. Wise, P.A. has represented municipalities and other large users and stakeholders in rate and other proceedings before the New York State Public Service Commission.


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