DECISION ORDER
ORDERED that the order is affirmed, with costs and the matter is remitted to the Supreme Court, Nassau County, for further proceedings, including the entry of a judgment, inter alia, declaring that the defendants' imposition of ad valorem levies for garbage and refuse collection services against the subject properties is invalid.
The plaintiffs brought these actions, inter alia, for a judgment declaring invalid the imposition of ad valorem levies for garbage and refuse collection services against certain of the plaintiff's properties, imposed by the various garbage collection districts within the appellant Town of Oyster Bay, designed to cover the costs of solid waste collection in the district. There is no question that the properties involved on this appeal, i.e., the plaintiff's telephone lines, wires, cables, supports, and electrical enclosures located on its fee-owned rights of way, easements on private property, and easements on special franchise property, do not generate any solid refuse. Therefore, these are not benefited properties as defined by Real Property Tax Law § 102(14) and cannot be the subject of taxes imposed by the appellants pursuant to Town Law § 198 ( see Applebaum v. Town of Oyster Bay, 81 N.Y.2d 733; Long Is. Lighting Co. v. Office of Supervisor of Town of N. Hempstead, 233 A.D.2d 300).
The appellants' remaining contentions are without merit.
We note that since this is, inter alia, a declaratory judgment action, when a final judgment is entered the Supreme Court should declare that the defendants' imposition of ad valorem levies for garbage and refuse collection services against the subject properties is invalid ( see Lonza v. Wagner, 11 N.Y.2d 317, 334, appeal dismissed 371 U.S. 74, cert denied 371 U.S. 901).
ALTMAN, J.P., KRAUSMAN, H. MILLER and COZIER, JJ., concur.