Assignment:
New England Tel. filed suit against the city of Rochester, contesting tax assessments levied against its telephone poles and lines and the land upon which they were located, claiming that the items were personal property and not fixtures. The court hearing the case had held previously that the poles and lines were personal property and not subject to real estate property taxes. New England Tel., however, claimed that the land upon which the poles and wires were constructed was also personal property. Is this claim correct? (New Eng. Tel. & Tel. Co. v. City of Rochester, 740 A.2d 135 Conn.)
Your answer must be typed, double-spaced, Times New Roman font (size 12), one-inch margins on all sides, APA format and also include references.