Federal Communications Law Journal

Document Type


Publication Date


Publication Citation

46 Federal Communications Law Journal 219 (1994)


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.