Oregon Cable Telecommunications Ass'n v. Department of Revenue

Petitioner, the Oregon Cable Telecommunications Association (OCTA), challenges a rule promulgated by the Department of Revenue (the department), the purpose of which, according to the department, was to “clarify” that cable and Internet service providers are “communication” companies subject to central assessment for property tax purposes under ORS 308.515. OCTA claims, inter alia, that the rule was adopted in violation of the applicable rulemaking procedures — and is therefore invalid — because the fiscal impact statement accompanying the notice of proposed rulemaking did not include “a cost…