42-14401. Definition of telecommunications company In this article, unless the context otherwise requires " telecommunications company" means any person that owns communications transmission facilities and that provides public telephone or telecommunications exchange or inter-exchange access for compensation to effect two-way communication to, from, through or within this state.
42-14402. Annual statement; failure or refusal to make annual statement; penalty; action for recovery A. On or before April 1 of each year each telecommunications company, under the oath of its chief officer in this state, shall make and file a statement with the department in a form prescribed by the department and containing: 1. […]
42-14403. Determining valuation; definitions A. On or before August 31 of each year, the department shall determine the valuation as of January 1 of the property of all telecommunications companies operating in this state at its full cash value. Real estate shall be valued at market value, and personal property shall be valued on a […]
42-14404. Apportionment of valuation A. On or before November 30 of each year, the department shall: 1. Apportion the valuation among the several counties, cities, towns and special taxing districts through which the company’s lines run. 2. Transmit a statement of the company’s locations, descriptions and valuations to the respective county assessors. B. The counties, […]
