Laws, Regulations & Annotations

S

755.0000 STATE-ASSESSED PROPERTY

Annotation 755.0070

755.0070 One-Way Paging Companies. Traditionally, the Board, in its capacity as the assessor of "regulated telephone companies" pursuant to the assessment jurisdiction conferred by article XIII, section 19 of the California Constitution, has interpreted "regulated telephone companies" to mean telephone companies that are classified as public utilities by the California Public Utilities Commission (CPUC) or by the Federal Communications Commission (FCC). Effective January 1, 1996, Public Utilities Code section 234(b)(2) was amended to exclude from the definition of "telephone corporation" one-way paging services utilizing facilities that are licensed by the FCC. The CPUC has not issued a final determination regarding what constitutes a one-way paging service but, in the absence of a final determination by the CPUC, beginning with the 1996 lien date, one-way paging companies that are not otherwise subject to assessment by the Board will be assessed by county assessors. The Board will retain assessment jurisdiction over companies that are not exclusively engaged in one-way paging services, for example, companies that provide both one-way and two-way mobile telephone services. LTA 3/28/1996 (No. 96/25).