§ 72-7-c

72:7-c Exemption; Radio Towers, Antennas and Related Structures. – Radio antennas, towers and related or supporting structures used exclusively in the operation of an amateur communications station under Federal Communications Commission amateur radio service rules and regulations, shall be considered personal property and are not taxable as real estate. Source. 1994, 21:1, eff. April 1, 1994.