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OREGON CABLE TELECOMM. v. DEPT. OF REV.

A141351.

240 P.3d 1122 (2010)

237 Or. App. 628

OREGON CABLE TELECOMMUNICATIONS ASSOCIATION, Petitioner, v. DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Oregon.

Decided October 6, 2010.

Attorney(s) appearing for the Case

John F. Neupert , Portland, argued the cause for petitioner. With him on the briefs were Ryan R. Nisle , John F. Neupert, P.C., and Miller Nash LLP.

Cecil A. Reniche-Smith , Assistant Attorney General, argued the cause for respondent. With her on the brief were John R. Kroger , Attorney General, and Jerome Lidz , Solicitor General.

Before HASELTON, Presiding Judge, and ARMSTRONG, Judge, and DUNCAN, Judge.

DUNCAN, J.

Petitioner, the Oregon Cable Telecommunications Association (OCTA), challenges a rule promulgated by the Department of Revenue (the department), the purpose of which, according to the department, was to "clarify" that cable and internet service providers are "communication" companies subject to central assessment for property tax purposes under ORS 308.515. OCTA claims, inter alia, that the rule was adopted in violation of the applicable rulemaking...

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