The assessment of a personal property tax taxpayer's fiber-optic wire was reduced because a portion of the wire was not currently being used in its business. However, a concomitant reduction in the assessed value of its conduit pipe, above-ground poles, and a computer monitoring system was denied because this property was used by the taxpayer in conducting its business regardless of the fact that not all of the fiber optic wire, which was supported by the above-ground components, was in use.
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