A number of telephone buildings are no longer used due to the
> miniaturization of equipment and centralization of office functions.
> Some old switching buildings were quite handsome, some newer office
> buildings had noted architecture.
But they remain on the ad valorem tax rolls in some way, until the telcos can get rid of them in some way. Same way with outside plant--every pole, for example, is taxed in the jurisdicion in which it is located, which required massive inventory records to identify every pole and the various tax jurisdictions in which it's located.
Regulatory commissions may disallow unused plant for rate-making purposes, but the taxing authorities still tax them.
Wes Leatherock snipped-for-privacy@aol.com snipped-for-privacy@yahoo.com