As used in this subchapter, unless the context otherwise requires, “cable television system” means any facility that, in whole or in part, receives, directly or indirectly, over the air and amplifies, or otherwise modifies, the signals transmitting programs broadcast by one (1) or more television or radio stations and distributes the signals by wire or […]
The Arkansas Public Service Commission shall have no jurisdiction over or duties as regards cable television systems other than the duty to make original assessments of the property incorporated in or used by those systems as herein provided.
The Tax Division of the Arkansas Public Service Commission shall adopt such rules as are necessary in order to make original assessments of all property, both real and personal, used by cable television systems in this state.
