SECTION 1. Clause First of Section18 of Chapter 59 of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by striking the first sentence thereof and replacing it with the following:-
First, all tangible personal property, including that of persons not inhabitants of the commonwealth, except ships and vessels, and including machinery, poles, wires, and underground conduits, wires, and pipes of telecommunications companies laid in or erected upon public or private ways, shall be taxed to the owner in the town in which such property is situated on January first. For purposes of this clause, telecommunications companies shall include providers of cable television service, internet service, telephone service, data service, radio utility and mobile radio telephone utility systems, both as defined in Section 12A of Chapter 159, and any other services involving the transmission of communications or intelligence by any means.
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