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ROLLINS CABLEVUE, INC. v. McMAHON

361 A.2d 243 (1976)

ROLLINS CABLEVUE, INC., a Delaware Corporation, Appellant, v. George A. McMAHON et al. (the Board of Assessment Review of the Department of Finance of New Castle County, Delaware), Appellees.

Superior Court of Delaware, New Castle County.

Decided July 12, 1976.

Attorney(s) appearing for the Case

Richard L. Sutton, of Morris, Nichols, Arsht & Tunnell, Wilmington, for appellant.

Joseph M. Bernstein, Wilmington, atty., New Castle County Public Building, for appellees.

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...

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