Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
610.0000 NEWLY CONSTRUCTED PROPERTY
610.0005 Cable Television. The cable television hook-up of a new subscriber results in new construction where additions of real property are made. If, however, the hook-up of a new subscriber merely involves connecting existing lines, no new construction results.
In determining whether new construction is assessable to the cable television system owner or to the property owner, Tele-vue Systems, Inc. v. Contra Costa County (1972) 25 Cal.App.3d 340, holds that the interior portion of the cable television house drop is not assessable to the system owner. C 6/15/1988.