CABLE ONE, INC. v. ARIZONA DEPT. OF REVENUE

No. 1 CA-TX 12-0006.

304 P.3d 1098 (2013)

CABLE ONE, INC., a Delaware corporation, Plaintiff/Appellee, v. ARIZONA DEPARTMENT OF REVENUE; Cochise County; Coconino County; Gila County; Graham County; Greenlee County; Maricopa County; Navajo County; and Yavapai County, Defendants/Appellants.

Court of Appeals of Arizona, Division 1, Department T.

June 11, 2013.


Attorney(s) appearing for the Case

Steptoe & Johnson LLP, By Patrick Derdenger and Bennett E. Cooper , Phoenix, And Cahill Gordon & Reindel LLP By Chérie R. Riser admitted pro hac vice, Washington, D.C., Attorneys for Plaintiff/Appellee.

Thomas C. Horne , Attorney General By Kenneth J. Love , Assistant Attorney General. Phoenix and Amy C. Sparrow , Special Counsel, Chandler, Attorneys for Defendants/Appellants.


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...

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