The Commissioner of Revenue annually determines and certifies the full and fair cash valuation of taxable telephone machinery, poles, wires and underground conduits, wires and pipes of the centrally valued telephone companies, under MGL Chapter 59, §39 and the taxable pipelines used for the transmission of natural gas, petroleum or their products or by-products with a distance of twenty-five miles under MGL Chapter 59 §38A.
Telephone Companies
The Commissioner of Revenue has determined and hereby certifies the full and fair cash valuation of taxable telephone machinery, poles, wires and underground conduits, wires and pipes of the centrally valued telephone companies, as of January 1 annually.
Pipeline Companies
The Commissioner of Revenue has determined and hereby certifies the full and fair cash valuation of taxable pipelines used for the transmission of natural gas, petroleum or their products or by-products with a distance of twenty-five miles or more as of January 1 annually.