Answer
Jul 28, 2016 - 08:48 AM
In most cases, tax assessors do not have any way of coming up with a valuation for leasehold income from a rooftop cell site. Some states do collect sales tax on rental income and the landowner has to report it. In most, however, the appraisers rarely put two and two together (personal property tax records and real property tax records) and assess the income on the roof.
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