Current through the 2023 Regular Session
Section 15-6-243 - Fiber optic or coaxial cable abatement - review and comment by local taxing jurisdictionsThe department shall establish a page on its website to enable:
(1) owners of fiber optic or coaxial cable intending to take advantage of the tax abatement provisions in 15-6-135, 15-6-156, and 15-6-219 to notify local governing bodies of the location or locations in which they intend to place in service fiber optic or coaxial cable; and(2) local governing bodies to post comments on such projects identified by owners of fiber optic or coaxial cable as provided in subsection (1).Added by Laws 2021, Ch. 483,Sec. 4, eff. 7/1/2021, and applicable to fiber optic or coaxial cable facilities placed in service on or after 7/1/2021.