Comcast Corp. v. Department of Revenue
337 P.3d 768
| Or. | 2014Background
- Comcast challenged the Department of Revenue’s central assessment of property used to provide cable TV and internet in Oregon.
- The Tax Court held internet data transmission services qualify as data transmission services, but cable TV did not, and thus only part of Comcast’s property was centrally assessable.
- On review, the Oregon Supreme Court held that the Legislature’s 1973 addition of data transmission services to the central assessment statute was a technical telecommunication term with broad meaning.
- The Court concluded that both Comcast’s cable TV and internet service transmit data and thus qualify as data transmission services under ORS 308.505(2).
- Consequently, the property used for both services is subject to central assessment, and the Tax Court’s division of central vs local assessment was reversed and the case remanded for further proceedings.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether data transmission services include Comcast’s cable TV and internet services | Comcast: data transmission meant only intracompany private-line data | Department: broad data transmission services encompass evolving tech | Both services are data transmission services |
| Whether the 1973 amendment’s data transmission services term is technical and expansive | Comcast: term limited to 1970s microwave data transmission | Department: term broad and technical from telecom field | Term is technical and broad, binding to modern uses |
| Whether the 1991 failure to expressly include cable TV undermines central assessment | Cable TV was not intended to be centrally assessed | Legislative history shows data transmission scope intended broadly | No; later interpretation controls; cable TV can be central when data transmission services apply |
Key Cases Cited
- Emerald Loggers Radio Ass'n v. State Tax Comm., 2 OTR 77 (Or. Tax 1965) (data transmission services text and meaning analyzed)
- South Beach Marina, Inc. v. Dept. of Rev., 301 Or 524 (Or. 1986) (legislative history and scope of central assessment)
- State v. Gaines, 346 Or 160 (Or. 2009) (statutory interpretation framework and use of legislative history)
- PGE v. Bureau of Labor and Industries, 317 Or 606 (Or. 1993) (statutory interpretation approach; plain meaning and context)