67-5-514. Telecommunications tower properties.
Whether or not owned by a public utility company, telecommunications tower properties used in whole or in part for telecommunications shall be assessable by the comptroller of the treasury. As used in this section, telecommunications tower properties includes the tower, site improvements, land and structures supporting it.
[Acts 2000, ch. 649, § 1.]
67-5-514. Telecommunications tower properties.
Whether or not owned by a public utility company, telecommunications tower properties used in whole or in part for telecommunications shall be assessable by the comptroller of the treasury. As used in this section, telecommunications tower properties includes the tower, site improvements, land and structures supporting it.
[Acts 2000, ch. 649, § 1.]
67-5-514. Telecommunications tower properties.
Whether or not owned by a public utility company, telecommunications tower properties used in whole or in part for telecommunications shall be assessable by the comptroller of the treasury. As used in this section, telecommunications tower properties includes the tower, site improvements, land and structures supporting it.
[Acts 2000, ch. 649, § 1.]
