Schultz v. Time Warner Entertainment Co.

This is an ad valorem taxation dispute between the Citrus County Property Appraiser and other taxing authorities (hereinafter collectively “Appellant”) and Appel-lee, owner of a cable television franchise, involving the propriety of the assessment of portions of Appellee’s cable system. After trial without a jury, the lower court entered judgment resolving the disputed issues in Appellee’s favor. Appellant raises one issue on appeal, whether the court erred when it determined that “exterior cable drops” are not “tangible personal property” and thus not taxable. Because we conclude that the…