§ 15-6-243

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.