Comcast Corporation, Plaintiff-Respondent, Cross-Appellant v. Department of Revenue, State of Oregon…

Summary

The court held that both Comcast’s cable television and internet access services are “data transmission services” under the central-assessment statutes because they transmit electronically coded information between computers or computer-like devices. It rejected Comcast’s contention that the statute was limited to the particular private-line microwave services that prompted the 1973 amendment, concluding that the legislature chose broader, technology-neutral language. The court therefore reversed the Tax Court and remanded for further proceedings, including consideration of the maximum-assessed-value issue.