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2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 5 - Property Taxes
Part 5 - Classification and Assessment -- Miscellaneous Provisions
§ 67-5-514. Telecommunications tower properties.
Universal Citation: TN Code § 67-5-514 (2017)
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.
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