Continental Cablevision of Michigan, Inc v. City of Roseville

This case of first impression involves the assessment of personal property taxes by the City of Roseville in 1982, 1983, and 1984. We granted leave to determine whether "house drops,” a portion of the cable television system operating in the city, are owned by and assessable as the personal property of the cable company or, instead, are fixtures, taxable to each subscriber to whose home the cable runs.

We hold that the cable company owns the house *730drops for ad valorem tax purposes.1 Accordingly, we hold that the city properly assessed to the cable company a personal property tax on the house…