Jones Intercable, Inc. v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiffs own and operate cable television (CATV) systems in Douglas County. They appealed the January 1, 1989, assessed value of their properties to defendant. When defendant did not act on those appeals within nine months, plaintiffs elected to treat them as denied and appealed to this court. See ORS 305.560(5). The cases were consolidated for trial. Thus, this controversy, which involves significant theoretical questions, is presented to the court without the benefit of defendant’s administrative review.

THE SUBJECT PROPERTY

A brief description of a typical CATV system…