Tennessee § 67-5-514 - Telecommunications tower properties.
Full text of Tennessee Tennessee Code Annotated § 67-5-514 — Telecommunications tower properties., with citation guidance and answers to common questions.
§ 67-5-514. 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. Acts 2000, ch. 649, § 1; 2019, ch. 102, § 1. Compiler's Notes. Acts 2000, ch. 649, § 5, provided that the act shall apply to the 2000 tax year. A taxpayer subject to assessment by the comptroller of the treasury under § 67-5-513 , § 67-5-903(f) , § 67-5-1301(a)(2) , or § 67-5-1310 for the first time for tax year 2000 shall be afforded up to sixty (60) days, from the date the taxpayer is supplied a report form, to file any ad valorem report otherwise required by § 67-5-1303 for tax year 2000. Amendments. The 2019 amendment substituted “If owned” for “Whether or not owned” at the beginning of the first sentence. Effective Dates. Acts 2019, ch. 102, § 2. April 11, 2019.
Frequently Asked Questions About Tennessee § 67-5-514
What does Tennessee Code Annotated § 67-5-514 cover?
Section 67-5-514 ("Telecommunications tower properties.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-5-514?
A common citation format is "Tennessee Code Annotated § 67-5-514" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-5-514 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.