Revenue Cabinet, Commonwealth of Kentucky v. Comcast Cablevision of the South

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November 14, 2003

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4841 Cable and Other Pay Television Services
515210 Cable and Other Subscription Programming
state taxation (incl. ad valorem)
Revenue Cabinet, Commonwealth of Kentucky v. Comcast Cablevision of the South
No. 2002-CA-001524-MR (KY App. 2003), unpublished
US
State Court
Kentucky
Court of Appeals
John Kane <br>
McAnulty, Jr.

Summary

The Kentucky Court of Appeals reversed the Board of Tax Appeals decision regarding the definition of “franchise” and “nonoperating intangible property.” The Board ruled that for property tax assessment purposes, Comcast’s BEV included blue sky assets. O ...
Revenue Cabinet, Commonwealth of Kentucky v. Comcast Cablevision of the South
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See Also

Value of Kentucky Cable Television Franchises Are Treated as Operating Property

Legal and Court Case Update
November 14, 2003

The Kentucky Court of Appeals reversed the Board of Tax Appeals decision regarding the definition of “franchise” and “nonoperating intangible property.”