MR. SCIORTINO of MEDFORD, MS. L’ITALIEN of ANDOVER,
MR. GUYER of DALTON, MR. FALZONE of SAUGUS, MR. LINSKY of NATICK, MR. D’AMICO
of SEEKONK, MR. O’DAY of WEST BOYLSTON, MR. SANNICANDRO of ASHLAND, MR.
SULLIVAN of FALL RIVER, MR. RICE of GARDNER, MR. PATRICK of FALMOUTH, MR.
TURNER of DENNIS, MR. QUINN of DARTMOUTH, MS. PEAKE of PROVINCETOWN, MS. MALIA
of BOSTON, MS. RICHARDSON of FRAMINGHAM, MR. KAUFMAN of LEXINGTON, MR. CANESSA
of NEW BEDFORD, MR. SPELIOTIS of DANVERS, MR. SMITH of EVERETT, MR. DINATALE of
FITCHBURG, MS. GRANT of BEVERLY, MS. CALLAHAN of SUTTON, MS. CLARK of MELROSE,
MS. WOLF of CAMBRIDGE, MS. PEISCH of WELLESLEY, MS. STORY of AMHERST, MR.
GARBALLEY of ARLINGTON, MS. PROVOST of SOMERVILLE, MR. SCIBAK of SOUTH HADLEY,
MS. REINSTEIN of REVERE, MS. WALZ of BOSTON, MR. CABRAL of NEW BEDFORD, MR.
VERGA of GLOUCESTER, MR. STANLEY of WALTHAM, MS. ATKINS of CONCORD, MR. SMIZIK
of BROOKLINE, MR. FRESOLO of WORCESTER, MR. KOCOT of NORTHAMPTON, MS. GOBI of
SPENCER, MR. RUSH of BOSTON, MS. EHRLICH of MARBLEHEAD, MR. SPELLANE of
WORCESTER, and MS. KHAN of NEWTON move to amend the bill by adding the
following 5 sectionssection:-
“SECTION 81. There shall be a special[s1] commission,
to consist of 3 members of the senate, 2 to be appointed by the senate president
and 1 member to be appointed by the of the house of representatives, 2 to be
appointed by the minority leader and 3 members speaker and 1 by the minority
leader, is hereby established for the purpose of making an investigation and
study relative to the taxation of the personal property of certain
telecommunication companies. Said commission shall report to the house of
representatives the results of its investigation and study, and its
recommendations, if any, together with drafts of legislation necessary to carry
its recommendations into effect, by filing the same with the clerk of the house
of representatives on or before the fourth Wednesday in December, 2008.SECTION XX.
Section 5 of chapter 59 of the General Laws, as appearing in the 2006 Official Edition,
is hereby amended by inserting after the word “than”, in line 220, the
following words:- “a telephone or telegraph corporation taxed under section 52A
of chapter 63 or”.
SECTION XX. Said section 5 of said chapter 59 of
the General Laws, as so appearing, is hereby further amended by inserting after
the words “two A”, in line 223, the following words:- “, other than a
telephone or telegraph corporation,”.
SECTION XX. Said section 5 of said chapter 59 of
the General Laws, as so appearing, is hereby further amended by inserting after
the word “sixty-three”, in line 239, the following words:- “or a telephone or
telegraph corporation taxed under section 52A of chapter 63”.
SECTION XX. Clause Fifth of section 18 of said
chapter 59, as so appearing, is hereby amended by adding the following 2
sentences:- “Poles, underground conduits, wires and pipes of telecommunications
companies laid in or erected upon public or private ways and property shall be
assessed to their owners in the towns or cities where they are laid or
erected. For purposes of this clause, telecommunications companies shall
include cable television, internet service, telephone service, data service and
any other telecommunications service providers.”
SECTION XX. Section 39 of said chapter 59, as so
appearing, is hereby amended by striking out the first sentence and inserting
in place thereof the following 4 sentences:- “The valuation at which the poles,
wires and underground conduits, wires and pipes of all telephone and telegraph
companies shall be assessed by the assessors of the respective cities and towns
where the property is subject to taxation shall be determined annually by the
commissioner of revenue subject to appeal to the appellate tax board, as
provided in this section. Other taxable personal property of telephone and
telegraph companies shall be valued and assessed by the assessors of the
respective cities and towns where the property is subject to taxation, in the
same manner as other personal property is valued and assessed under this
chapter. For purposes of sections 39 to 42, telephone and telegraph companies
shall include only those telecommunications companies which own and operate
two-way voice communications service over wires or cables and are subject to
rate regulation by the department of telecommunications and energy. Towers and
monopoles used to support machinery and equipment for wireless communications
shall not be considered poles under this section and shall be considered part
of the real estate subject to valuation and assessment by local assessors.”
[s1]As perfected by House Clerk's office