Here’s the question a judge in Cambria County, Pennsylvania will have to answer – is a radio station’s broadcast tower “a tool of the trade,” and therefore, exempt from taxes? Loretto, Pennsylvania’s WWGE-AM (1400) is asking a judge for ruling. Last week a court blocked the sale of the land where the towers are located at a delinquent tax sale. According to the Tribune-Democrat newspaper, WWGE’s tower “has been in existence since 1963 and owned by Cambria Radiowerks since about 1999. But it was not placed into taxation until 2004.” The county tax bureau claims $7,288 owed in back and current taxes on the land. However, an attorney representing WWGE claims “the tower cannot be taxed by local municipalities because the FCC has the exclusive right to regulate signals and broadcasts.”