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CONTINENTAL CABLEVISION OF MICHIGAN, INC. v. CITY OF ROSEVILLE

Docket No. 88698.

158 Mich. App. 60 (1987)

404 N.W.2d 704

CONTINENTAL CABLEVISION OF MICHIGAN, INC. v. CITY OF ROSEVILLE

Michigan Court of Appeals.

Decided February 18, 1987.

Attorney(s) appearing for the Case

Dickinson, Wright, Moon, Van Dusen & Freeman (by Gregory L. McClelland and Jeffery V. Stuckey), for petitioner.

La Barge, Dinning, Lyons & Greve, P.C. (by Ronald H. Greve), for respondent.

Before: BEASLEY, P.J., and R.B. BURNS and G.D. LOSTRACCO, JJ.

R.B. BURNS, J.

Petitioner appeals from an adverse decision of the Michigan Tax Tribunal which upheld petitioner's personal property tax assessments for the tax years 1982, 1983, and 1984. We affirm.

Petitioner provides cable television services in the City of Roseville. Petitioner's system consists of three primary components: (1) the main cables which run along utility poles or are buried underground; (2) the...

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