Warner Amex Cable Communications Inc. v. Board of Assessors of Everett

These cross appeals arise out of a decision of the Appellate Tax Board (board) on appeals to it by Warner Amex Cable Communications Inc. (Warner) of local tax assessments made by the assessors of Everett for fiscal years 1980 and 1981 on personal property contained in Warner’s cable television system. We agree with Warner, on its appeal from the board’s decision, that its cables over public ways are not subject to local taxation, but we reject Warner’s argument that converters placed in subscribers’ homes are also free from local taxation. We reject the assessors’ contentions in their appeal…