ED HAVILL, as Lake County
Property Appraiser, et al,,
Petitioners,
vs.
SCRIPPS HOWARD CABLE COMPANY,
Respondent.
>.
CASE NOS. &,357 and 87,381
5th DCA CASE NOS.:
944073 1
94-01301
L.T. CASE NO.:
CT90-2848
DISCRETIONARY REVIEW FROM THE DISTRICT COURT OF APPEAL
FIFTH DISTRICT OF FLORIDA
BRIEF OF AMICUS
CURIAE
BELLSOUTH
TELECOMMUNICATIONS,
INC.
John R. Hargrove
James W. McBride
Florida Bar No. 173745
Anne M. Stolee
Heinrich, Gordon, Hargrove,
Florida Bar No. 436976
Weihe & James, P.A.
Baker, Donelson, Bearman & Caldwell
500 E. Broward Boulevard, Suite 1000
801 Pennsylvania Ave., N. W., Suite 800
Fort Lauderdale, FL 33394
Washington, D.C. 20004
(305) 527-2800
(202) 508-3400
Robert G. Beatty
BellSouth Telecommunications,
Inc.
150 W. Flagler St., Suite 1910
Miami, Florida 33 130
(305) 347-5555
Richard W. Bell
BellSouth Corporation
1155 Peachtree St., N.E., Suite 1800
Atlanta, Georgia 30309
(404) 249-2726
Attorneys for Amicus Curiae
BellSouth Telecommunications,
Inc.
TABLE OF CONTENTS
TABLE OF AUTHORITIES
.....................................
ii
INTRODUCTION
............................................
1
INTEREST OF THE AMICUS CURIAE
.............................
2
ARGUMENT
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , 4
I.
THE TANGIBLE
PERSONAL PROPERTY OF CABLE
TELEVISION
COMPANIES
AND
TELEPHONE
COMPANIES
ARE ASSESSED UNDER
THE SAME
FLORIDASTATUTES
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...4
A.
The Scrimps Howard Case . . . . . . . . . . . . . . . . . . . . . . . . . .4
B.
The Volusia Countv Case . . . . . . . . . . . . . . . . . . . . . . . . . .6
c.
The Distinction Between the Cases . . . . . . . . . . . . . . . . . . . . 8
IT.
THE VALUATION METHODOLOGY
REJECTED IN THIS
CASE WAS IMPLICITLY
APPROVED IN THE VOLUSIA
CASE .~.........................................9
III.
A PROPERLY PERFORMED UNIT VALUATION MAY BE
APPROPRIATE
FOR A RATE
BASE REGULATED
COMPANY
BECAUSE