AV-24 Mobile Communication and Tower Aggregator Companies Annual Report for Ad Valorem Tax Valuation under North Carolina General Statute 105-333(17a) (Effective for taxes imposed for taxable years beginning on or after July 1, 2015) Tangible personal property of a mobile telecommunications company. - All tangible personal property located in this State that is owned by a mobile telecommunications company or is leased to and capitalized on the books of a mobile telecommunications company in accordance with generally accepted accounting principles, including cellular towers, cellular equipment shelters, and site improvements at cellular tower locations. The term does not include FCC licenses or authorizations or other intangible personal property. (17b) (Effective for taxes imposed for taxable years beginning on or after July 1, 2015) Tangible personal property of a tower aggregator company. - All tangible personal property located in this State that is owned by a tower aggregator company or is leased to and capitalized on the books of a tower aggregator company in accordance with generally accepted accounting principles, including cellular towers, cellular equipment shelters, and site improvements at cellular tower locations.
