Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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S

755.0000 STATE-ASSESSED PROPERTY

Annotation 755.0060

755.0060 Mobile Radio Property. A company providing mobile radio services to the general public must be licensed as a communications common carrier in order to qualify as a "regulated telephone company" under article XIII, section 19 of the California Constitution. The fact that a company supplies communication services to a significant portion of the public is not, in itself, a sufficient basis for its property to be state assessed. C 5/10/1994.