TCA § 67-5-1310 — Telephone, radio common carrier, telephone cooperative, and cellular or wireless telecommunication and telecommunications tower companies

In addition to the information required by § 67-5-1303 , the schedules and statements submitted by telephone, radio common carrier, telephone cooperative, cellular or wireless telecommunication and telecommunication tower companies shall include: The number of single conductor miles of wire, aerial cable, underground and buried cable, other cable in the company's entire system, and the number of single conductor miles of the same within this state and in each county and incorporated town; The total number of stations in the company's entire system and the number in this state; The total number of poles in the company's entire system, and the number in this state; The gross investment in each of the above types of property in the system and the gross investment in each in this state; and The location, description and value of all other property, real and personal, in this state. Acts 1973, ch. 226, § 11; T.C.A., § 67-910; Acts 2000, ch. 649, § 4. 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.