The attorney general has issued an opinion stating that, for property tax purposes, a cable television company that provides telephone services is not a “telephone” company or “other public service corporation” within the meaning of the applicable statute. Accordingly, the county tax assessor rather than the state tax commission should assess and collect ad valorem taxes from said company. The attorney general further stated that such a cable television/Internet/telephone provider is a “telecommunications enterprise” and, therefore, would be entitled to a mandatory exemption on its broadband equipment. Attorney General Opinion No. 2008-00645

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