Fiber optic or coaxial cable abatement -- review and comment by local taxing jurisdictions

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15-6-243. Fiber optic or coaxial cable abatement -- review and comment by local taxing jurisdictions. The 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).

History: En. Sec. 4, Ch. 483, L. 2021.


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