Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
755.0000 STATE-ASSESSED PROPERTY
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.