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.

• Any facility which receives, directly or indirectly, over the air signals for television programs
• The receiving of signals is generally provided by mounted satellite and microwave dishes on structural towers

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.

• Cable, components, buildings, towers, land, equipment, etc. which are used in the operation of cable television service are to be reported on forms provided by the Department of Revenue and are subject to assessment by the local assessor.
• Cable, components, buildings, towers, land, equipment, etc. which are used for multiple services, and are classified on the TR1-3 Telephone Annual Report as Telephone Plant in Service (TPIS), shall continue to be reported as TPIS to the central assessment section of the Iowa Department of Revenue and are subject to assessment by the Iowa Department of Revenue only.

• February 15

• Forms filed on an annual basis