Day: January 23, 2015

NJ Tax Court Issues Key Cell Tower Tax Ruling

U.S. Supreme Court Rules Against Municipality in Cell Tower Suit

The U.S. Supreme Court recently issued a decision in T-Mobile South LLC v. City of Roswell, which involved the city’s denial of a cell tower application. The Court held that the federal Telecommunications Act mandates that municipalities provide a written explanation when denying a request, and that the explanation must