CUMBERLAND COUNTY, PA. Judge's ruling allows entities to levy property taxes on cell phone towers

The judge ruled the towers are basically permanent structures.
CARLISLE, Pa. (AP) -- In a ruling with statewide implications, a judge said Thursday that Cumberland County, its school districts and municipalities can levy property taxes on cellular phone towers.
Judge J. Wesley Oler Jr. ruled against three out-of-state companies that sought tax exemptions for six towers they operate in the county.
If it stands, the ruling could guarantee millions of dollars in additional tax income for Pennsylvania counties, schools and municipalities, which have increasingly added towers to the property tax rolls.
Stephen D. Tiley, Cumberland's assistant solicitor for assessment, said the dispute is a test case in Pennsylvania. Similar court challenges in more than 20 other counties were put on hold while Judge Oler weighed the local case, he said.
Shenandoah Personal Communications Co. and SBA Towers Inc., both of Virginia, and Spectrasite Communications of North Carolina had claimed their towers are tax-exempt because they are temporary structures. In Pennsylvania, temporary structures are not subject to property taxes.
Ruled to be permanent
Judge Oler ruled, however, that the structures are essentially permanent because moving them is costly and difficult. Cell towers often rise well over 100 feet and are anchored by concrete piers sunk 30 feet into the ground.
The County Commissioners Association of Pennsylvania provided legal backing to the Cumberland case. Association attorney Mark Mateya praised the ruling but predicted the tower companies will appeal.
He said his group joined the legal battle because counties, school boards, boroughs and townships need to know where they stand on tower taxation so they can plan their budgets, Mateya said.