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FY2008 Memorandum to Board of Assessors
This memo describes the FY2008 valuation changes and notes changes to companies that we believe to be significant.
FY2008 Centrally Valued Telephone and Telegraph Company Values
The Commissioner of Revenue has determined and certified the full and fair cash valuation as of January 1, 2007, for fiscal year 2008, of the machinery, poles, wires and underground conduits, wires and pipes of the centrally valued telephone and telegraph companies. (G. L. c. 59 §39.) The property owner or the board of assessors has the right to appeal the valuations to the Appellate Tax Board on or before June 15, 2007.
On February 27, 2007 the Appellate Tax Board issued its Findings of Fact and Report in the Bell Atlantic Mobile of Massachusetts Corporation, Ltd. d/b/a Verizon Wireless v. Commissioner of Revenue et al., A.T.B. Nos. C267959-C268176, C269027-028 and Board of Assessors of City of Newton v. Commissioner of Revenue and Bell Atlantic Mobile, LLC, A.T.B. No. C269569. They decided that Bell Atlantic Mobile, a wireless telecommunications carrier, was not a telephone or telegraph company subject to central valuation by the Commissioner of Revenue under M.G.L. c. 59, § 39 for fiscal year 2004 and that Bell Atlantic Mobile was not entitled to the machinery exemption available to corporate utility companies under M.G.L. c. 59, § 5, cl. 16(1)(d). A notice of appeal was filed by the company on April 27, 2007. To protect the interests of the cities and towns in the event the ATB's rulings are not upheld, we are issuing centralized valuations of wireless carrier's personal property without regard to the corporate utility exemption. Please note that wireless companies are highlighted in pink on the spreadsheet.
If you have any questions, please contact Walter Sandoval Dusza at (617) 626-4087or John Gillet (617) 626-3605 or send email to firstname.lastname@example.org
- FY2008 New Growth The new growth value for centrally valued telephone and telegraph companies.
FY2008 Centrally Valued Telephone & Telegraph Companies
This is a list of the billing addresses for centrally valued telephone and telegraph companies.
FY2008 Companies Filing Returns to be Locally Valued
This is a list company names and address that filed a state return but were not centrally valued. These companies and all others not centrally valued should file and be valued locally.
- Important Note to Assessors -On May 15, 2006 the Appellate Tax Board issued a Decision in certain appeals filed by Bell Atlantic Mobile of Massachusetts Corporation, LTD, successor to Bell Atlantic Mobile LLC, d/b/a as Verizon Wireless ("Bell Atlantic Mobile") and the Board of Assessors of the City of Newton. The Appellate Tax Board determined that Bell Atlantic Mobile, a wireless telecommunications carrier, was not a telephone or telegraph company under M.G.L. c. 59, § 39 for fiscal year 2004. Refer to TIR 06-19
Bell Atlantic Appellate Tax Board Decision