Section 65-21-116 - Construction of wireless communications towerA cellular or other wireless telecommunications service provider or other person who proceeds to construct a new tower shall submit the following information to the comptroller of the treasury:
(1) The location of the tower site which shall include the county and the municipality, if appropriate, and the parcel identification number used by the local assessor for property tax purposes, and the street address;(2) Directions to the tower site;(3) A copy of a document evidencing the interest in the property on which the tower has been approved; and(4) The name, mailing address and telephone number of the person responsible for the ad valorem property tax on the tower.