Legal Opinion
Cable One, Inc. v. Arizona Department of Revenue
Court of Appeals of Arizona
Decided June 11, 2013No. 1 CA-TX 12-0006PublishedCited by 5 opinions
1Opinion of the Court
OPINION
NORRIS, Judge.
¶ 1 The Arizona Legislature has directed the Arizona Department of Revenue to value “centrally assessed property.” Ariz.Rev. Stat. (“A.R.S.”) § 42-14001 (2006). Centrally assessed property includes, for example, mines, mills, smelters, certain utilities, and, at issue here, telecommunications companies. A.R.S. § 42-14401 (2006).
¶ 2 In 2009, the Department concluded Cable One, Inc. was a “telecommunications company” subject to central assessment because, through its Voice over Internet Protocol (“VoIP”) service, it was providing telephone service to its subscribers. Cable…
2Cases cited20 opinions
- MCI Communications Corporation and MCI Telecommunications Corporation v. American Telephone and Telegraph CompanyCourt of Appeals for the Seventh Circuit · 1983
- United States v. American Telephone & Telegraph Co.District Court, District of Columbia · 1983
- Hayes v. Continental InsuranceArizona Supreme Court · 1994
- Wyatt v. WehmuellerArizona Supreme Court · 1991
- State v. WilliamsArizona Supreme Court · 1993
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3Cited by5 opinions
- Courtney M. Kay-Decker, Director, Iowa Department of Revenue v. Iowa State Board of Tax Review and Cable One, Inc.Supreme Court of Iowa · 2014
- Cable One, Inc. v. N.M. Taxation & Revenue Dep'tNew Mexico Court of Appeals · 2017
- Cable One, Inc. v. N.M. Taxation & Revenue Dep'tNew Mexico Court of Appeals · 2017
- SolarCity Corp. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2017
- Courtney M. Kay-Decker, Director, Iowa Department of Revenue v. Iowa State Board of Tax Review and Cable One, Inc.Supreme Court of Iowa · 2014