Tennessee Statutes
§ 67-5-514 — Telecommunications tower properties
Tennessee § 67-5-514
JurisdictionTennessee
Title67
This text of Tennessee § 67-5-514 (Telecommunications tower properties) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tenn. Code Ann. § 67-5-514 (2026).
Text
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.
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Legislative History
Amended by 2019 Tenn. Acts, ch. 102,s 1, eff. 4/11/2019. Acts 2000, ch. 649, § 1.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-5-514, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-5-514.