Continental Cablevision of Michigan, Inc v. City of Roseville

Petitioner appeals from an adverse decision of the Michigan Tax Tribunal which upheld petitioner’s personal property tax assess- merits for the tax years 1982, 1983, and 1984. We affirm.

Petitioner provides cable television services in the City of Roseville. Petitioner’s system consists of three primary components: (1) the main cables which run along utility poles or are buried underground; (2) the "house drops,” which run from the main cables into individual residences and end at the television sets; and (3) the "converters” which interface the television sets with the cable system. It is the…