Linn County

Cable Television

By December 31 of each year, the Assessor prepares and mails the required supplemental returns to providers of cable television service in their jurisdiction for reporting cable television property.

Community Antenna System (CATV System)

Each cable television system includes different combinations of buildings, structures, and components. In some instances cable television systems may extend to and through several communities and/or assessing jurisdictions. It is recommended that the towers, satellite and microwave dishes, equipment buildings, fencing, offices, master "headend", and auxiliary buildings be valued on a situs basis (on the parcel where the structure is physically located.) The remaining items such as miles of cable, components, house drops, optic transmission network hubs (OTN), interconnect cables, etc. should be valued as a whole and the whole value allocated to each parcel or taxing district.


The procedures in the following guide are for obtaining uniform assessments of the rights and interest of commercial class property in Iowa. The accuracy of the assessment and valuation procedures in this guide depends on accurate reporting by the cablevision companies.

Filing Requirements

Filing Deadline