[BC] Towers called Real Property (Taxes)

Scott Bailey wmroradio at bellsouth.net
Fri Feb 5 17:23:57 CST 2010


Dale,
   The State of Tennessee back in 2003 (I think that was the year) decided to tax cell towers because they were being built on private land, say like a farm, and the owner was getting paid free and clear without paying taxes.

   The state then at the same time decided to throw broadcast towers in this too. I found out last year that the county was taxing me for a 70' tower that I took down in 1998, due to I was not using it. It was used for a RPU receiving antenna for the station that once was in my building. I quickly corrected them on it.

   I was ask the same question, how fast could I get my tower down? I told the guy at the County Tax Assessor's office that I could have it down within 2 hours if needed. He knew about the Valcom whip and ask me could I go to that. I said yea, if you pay for it! He had been doing his homework!

Scott

--
Scott Bailey
WMRO Radio, Gallatin, TN
  
-------------- Original message ----------------------
From: "Dale Adkins" <adkins at gotblip.com>
>
> This brings up another question.  Are radio towers "real estate"?
> In Illinois we have no tax on "personal property"...just on real estate.
> I have carried on a continuing argument with our county after they suddenly 
> increased our real estate taxes because a new assessor discovered there were 
> four towers on our land.  I have argued that the towers are personal 
> property ....are removeable....and, just as a conveyor belt at a loading 
> dock,  they are an attachment and extension of the transmistting equipment 
> inside the building.
> An atorney friend of mine says there is case law supporting my argument.
> Has anybody else on the list dealt with this question.?
> 
> DA



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