10-33A-19. Certain property of telecommunications company exempt from property taxes.
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/sd/title-10/chapter-10-33/10-33a-19A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any real and personal property owned by a telecommunications company that is used or intended for use in furnishing and providing telecommunication services is exempt from real and personal property taxes levied by the state, counties, municipalities, townships, or other political subdivisions of the state.