Revenue Cabinet v. Comcast Cablevision of the South

OPINION

McANULTY, Judge.

The Kentucky Revenue Cabinet (Revenue Cabinet) appeals from the Franklin Circuit Court’s opinion and order affirming the decision of the Kentucky Board of Tax Appeals (KBTA) in favor of Comcast Ca-blevision of the South (Comcast) on the issue of its public service corporation property tax assessment for the years 1996 and 1997. Comcast cross-appeals as to the Franklin Circuit Court’s determination that the issues presented are purely questions of law. We affirm as to the proper standard of review and vacate and remand on Comcast’s property assessment.

Comcast is a cable…