Legal Opinion
Cox Cable of Cedar Rapids, Inc. v. Board of Review
Supreme Court of Iowa
Decided September 21, 1994No. 93-595PublishedCited by 1 opinion
1Opinion of the Court
LAVORATO, Justice.
The main issue in this tax assessment appeal is whether “house drops” are assessed to the owner of the real estate or to the cable television company that installs them. The district court ruled they are assessed to the cable television company. The district court *744also ruled that the cable television company here failed to prove the valuation was excessive. We agree and affirm.
Cox Cable of Cedar Rapids, Inc., operates a cable television business in Cedar Rapids under a franchise issued by the city. The business includes land, buildings, and specialized machinery and…
2Cases cited4 opinions
- City of Cedar Falls v. FlettSupreme Court of Iowa · 1983
- Continental Cablevision of Michigan, Inc v. City of RosevilleMichigan Supreme Court · 1988
- Ruan Center Corp. v. Board of ReviewSupreme Court of Iowa · 1980
- August Urbanek and Estate of Irene Urbanek, Deceased, August Urbanek, Personal Representative v. The United StatesCourt of Appeals for the Federal Circuit · 1984
3Cited by1 opinion
- Schultz v. Time Warner Entertainment Co.District Court of Appeal of Florida · 2003