Time Warner Cable Inc. v. County of Los Angeles

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This appeal stemmed from a dispute between the parties as to how the County may tax Time Warner's possessory interests in using public rights-of-way. The trial court found that the Assessor may tax the possessory interests only on the franchise fee because anyone can obtain an identical franchise for five percent of television revenue.The Court of Appeal held that there was no legal restriction on the County valuing the possessory interests in providing television, broadband, and telephone services. The court agreed with the trial court that the Assessor's valuation was not supported by substantial evidence; that the County erred in taxing the entire five percent of revenue rather than the value of the possessory interests alone; and that substantial evidence supported the Los Angeles County Assessment Appeals Board's finding that the reasonably anticipated term of possession of Time Warner's rights-of-way was 10 years. Accordingly, the court affirmed in part, reversed in part, and remanded. View "Time Warner Cable Inc. v. County of Los Angeles" on Justia Law