Telecommunications tower properties

If 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. Amended by 2019 Tenn. Acts, ch. 102,s 1, eff. 4/11/2019. Acts 2000, ch. 649, § 1. If 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. Amended by 2019 Tenn. Acts, ch. 102,s 1, eff. 4/11/2019. Acts 2000, ch. 649, § 1.