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Legal Reference:

TCA 65-21-116 Construction of wireless communications tower.

A cellular or other wireless telecommunications service provider or other person who proceeds to construct a new tower shall submit the
following information to the comptroller of the treasury:

(1) The location of the tower site which shall include the county and the municipality, if appropriate, and the parcel identification number
used by the local assessor for property tax purposes, and the street address;

(2) Directions to the tower site;

(3) A copy of a document evidencing the interest in the property on which the tower has been approved; and

(4) The name, mailing address and telephone number of the person responsible for the ad valorem property tax on the tower.

[Acts 2000, ch. 951, § 1.]

TCA 67-5-514 Telecommunications tower properties.

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.

[Acts 2000, ch. 649, § 1.]