Legal Opinion
Rollins Cablevue, Inc. v. McMahon
Superior Court of Delaware
Decided July 12, 1976PublishedCited by 5 opinions
1Opinion of the Court
TEASE, Judge.
This is an appeal from a decision of the New Castle County Board of Assessment Review, which decision upheld the assessment of appellant’s television cable system for taxation as real property. The assessed property is a comprehensive television cable system, owned by appellant Rollins Cablevue, Inc. (“Cablevue”) and operated by it throughout New Castle County. The system contains about 190 miles of trunk cable, 630 miles of feeder cable, and 33 miles of undergound cable. The assessment appealed from is a so-called “supplemental assessment”, made pursuant to 9 Del.C. § 8338 et…
2Cases cited4 opinions
- Della Corporation v. DiamondSupreme Court of Delaware · 1965
- Warrington v. HignuttSuperior Court of Delaware · 1943
- Wilmington Housing Authority v. Following Parcel of LandSupreme Court of Delaware · 1966
- Wilmington Suburban Water Corp. v. Board of Assessment for New Castle CountySuperior Court of Delaware · 1972
3Cited by5 opinions
- Continental Cablevision of Michigan, Inc v. City of RosevilleMichigan Supreme Court · 1988
- Rodney Square Investors, L. P. v. Board of Assessment Review of New Castle CountySuperior Court of Delaware · 1982
- Bylund v. Department of RevenueOregon Tax Court · 1981
- Rodney Square Inv'rs v. BD. OF ASSESS., ETC.Superior Court of Delaware · 1982
- Continental Cablevision of Michigan, Inc v. City of RosevilleMichigan Supreme Court · 1988