Falcon Cable Media Lp, Falcon Telecable Lp, and Interlink Communications Partners LLC, D/b/a Charter Communications…

Summary

The court affirmed the Commission’s assessments of Charter’s cable-television properties because the governing assessment statute requires inclusion of intangible property, including franchises and goodwill. The court concluded that a codification change from “act” to “subchapter” could not narrow the statute’s substantive reach and that the general exemption for intangible property did not apply to property assessed under the specific utility-assessment scheme. The court also judicially noticed a prior Commission order but declined to consider Charter’s rulemaking challenge because it was not preserved before the Commission.