Comcast Cablevision of Sterling Heights, Inc v. City of Sterling Heights

The City of Sterling Heights appeals as of right from an assessment revision rendered in favor of Comcast Cablevision of Sterling Heights, Inc., by the Michigan Tax Tribunal. We affirm.

This case stems from a dispute regarding the tax treatment of the value of cable “house drops” installed by Comcast to connect its cable television subscribers to the Comcast cable system. The parties are largely in agreement regarding the relevant facts, which were stipulated below. Under the stipulation, a “house drop” is defined as follows:

The cable which extends from a tap in a feeder cable, into the…