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.
Structure 2021 Tennessee Code
Part 5 - Classification and Assessment — Miscellaneous Provisions
§ 67-5-506. Assistance of State Officials
§ 67-5-510. Establishment of County Tax Rate
§ 67-5-514. Telecommunications Tower Properties
§ 67-5-515. Assessment of Operating Property of Municipal or Similar Provider of Broadband Services