Legal Opinion
Cable One, Inc. v. N.M. Taxation & Revenue Dep't
New Mexico Court of Appeals
Decided October 30, 2017No. A-1-CA-35126PublishedCited by 1 opinion
1Opinion of the Court
HANISEE, Judge.
{1} We have before us a matter of first impression-whether a company whose tangible property located in New Mexico is used to provide cable television programming, internet, and interconnected Voice over Internet Protocol (VoIP) to customers comes within the definition of "communications system," thereby subjecting it to reclassification and valuation by the New Mexico Taxation and Revenue Department (the Department). We hold Cable One's tangible property falls squarely within the Property Tax Code's (the Code), NMSA 1978, §§ 7-35-1 to -38-93 (1973, as amended through 2016),…
2Cases cited26 opinions
- Self v. United Parcel Service, Inc.New Mexico Supreme Court · 1998
- High Ridge Hinkle Joint Venture v. City of AlbuquerqueNew Mexico Supreme Court · 1998
- Comcast Corp. v. Department of RevenueOregon Supreme Court · 2014
- Regents of the University of New Mexico v. New Mexico Federation of TeachersNew Mexico Supreme Court · 1998
- Marbob Energy Corp. v. New Mexico Oil Conservation CommissionNew Mexico Supreme Court · 2009
21 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Citimortgage, Inc. v. GarciaNew Mexico Court of Appeals · 2022