{"data":{"id":"us-tn/tenn.-code-ann.-67-5-514","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-5-514","heading":"Telecommunications tower properties","body":"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.","path":["TN Code","Title 67","Chapter 5"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"1118886b01c71c6c7bc1b303b7b963bbbdc8e58f9dc2411764bdf187bf9e6897","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-5-513","next":"us-tn/tenn.-code-ann.-67-5-515"},"notice":"GroundRules: Original legal text. Not legal advice."}