Comcast Corporation v. Department of Revenue, Tc 4909 (or.tax 8-10-2011)

OPINION

I. INTRODUCTION

This matter is before the court after a trial. The question is the propriety of the actions of Defendant (the department) in assessing Plaintiff (Comcast) under ORS 308.505 to ORS 308.665 (the central assessment statutes)1 in respect of property employed by Comcast in cable television and internet access businesses.2

II. FACTS

Although substantial time was spent in the trial for the apparent purpose of establishing certain facts, the relevant facts are relatively few in number:

1. The property in question is owned by one or more corporations in a family of companies that…