Article Title
Document Type
Article
Publication Date
3-1994
Publication Citation
46 Federal Communications Law Journal 219 (1994)
Abstract
Because of recent changes in the regulatory environment, both states and telecommunications carriers are giving increased attention to property taxation. In analyzing the principles and practices involved in property taxation of telecommunications carriers, the Article emphasizes the relationship between the manner of regulation and the valuation of property. The Article reviews three major cases that deal with significant current valuation issues, and concludes that a uniform system of valuation and taxation would be the optimal solution to resolve many of the issues.
Recommended Citation
Amdur, James A.
(1994)
"Telecommunications Property Taxation,"
Federal Communications Law Journal: Vol. 46:
Iss.
2, Article 2.
Available at:
https://www.repository.law.indiana.edu/fclj/vol46/iss2/2