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Oregon Supreme Court rules cable and internet services subject to central assessment

On October 2, the Oregon Supreme Court ruled that property used by a taxpayer to provide cable television and Internet access services was subject to central assessment for property tax purposes, and therefore its intangible assets were subject to tax. The primary issue in the case was whether the taxpayer’s services qualified as “data transmission services” which are statutorily subject to central assessment. The Court declined to rule on whether the Oregon Department of Revenue’s maximum assessed value (MAV) of the taxpayer’s property violated a statutory three-percent cap and remanded the case to the Oregon Tax Court to decide this issue.

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