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COMCAST CABLEVISION OF STERLING HEIGHTS, INC. v. CITY OF STERLING HEIGHTS

Docket No. 177513.

553 N.W.2d 627 (1996)

218 Mich. App. 8

COMCAST CABLEVISION OF STERLING HEIGHTS, INC., Petitioner-Appellee, v. CITY OF STERLING HEIGHTS, Respondent-Appellant.

Court of Appeals of Michigan.

Decided July 26, 1996 at 9:25 a.m.

Released for Publication September 27, 1996.

Attorney(s) appearing for the Case

Foster, Swift, Collins & Smith, P.C. by Kenneth T. Brooks, Lansing, for Comcast Cablevision of Sterling Heights, Inc.

O'Reilly, Rancilio, Nitz, Andrews & Turnbull, P.C. by Pauline S. Baleda, Sterling Heights, for City of Sterling Heights.

Before MICHAEL J. KELLY, P.J., and BANDSTRA and S.B. MILLER, JJ.

BANDSTRA, Judge.

The City of Sterling Heights appeals as of right from an assessment revision rendered in favor of Comcast Cablevision of Sterling Heights, Inc., by the Michigan Tax Tribunal. We affirm.

This case stems from a dispute regarding the tax treatment of the value of cable "house drops" installed by Comcast to connect its cable television subscribers to the Comcast cable system. The parties are largely in agreement regarding the relevant facts, which...

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