Legal Opinion
State Department of Assessments and Taxation v. Metrovision of Prince George's County, Inc.
Court of Special Appeals of Maryland
Decided May 29, 1992No. 1450 September Term, 1991PublishedCited by 5 opinions
1Opinion of the Court
MOTZ, Judge.
This case involves the questions of whether the cost of “drop cables” installed by a cable television company and the “make ready” costs of the company are subject to the State’s personal property tax.(i)
Appellee, Metrovision of Prince George’s County, Inc. (Metrovision), is a cable television company servicing 58,000 homes in southern Prince George’s County. The “drop cables” in dispute consist of cables running from a tap in a feeder cable, which is attached to preexisting utility poles, to the homes of subscribers. The cable is attached to the subscriber’s home by a “screw…
2Cases cited20 opinions
- Bulluck v. Pelham Wood ApartmentsCourt of Appeals of Maryland · 1978
- Ramsay, Scarlett & Co. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1985
- Mayor of Annapolis v. Annapolis Waterfront Co.Court of Appeals of Maryland · 1979
- Bernstein v. Real Estate CommissionCourt of Appeals of Maryland · 1976
- Supervisor of Assessments v. Asbury Methodist Home, Inc.Court of Appeals of Maryland · 1988
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3Cited by5 opinions
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- Chambco, a Division of Chamberlin Waterproofing & Roofing System, Inc. v. Urban Masonry Corp.Court of Special Appeals of Maryland · 1994
- Coxcom, Inc. v. Picerne Real Estate Group, 02-1537 (2003)Superior Court of Rhode Island · 2003