SECTION 1. Clause 16(1)(d) of section 5 of chapter 59 of the General Laws is hereby amended by adding after the words "fifty-two A” the phrase “, other than a telephone or telegraph corporation,"
SECTION 1A. Clause 16(1)(c) of section 5 of chapter 59 of the General Laws is hereby amended by striking out the words “other than a corporation” and inserting in place thereof the following words:- “…other than a telephone or telegraph corporation taxed pursuant to section fifty-two A of said chapter sixty-three or…”
SECTION 1B. Clause 16(2) of section 5 of chapter 59 of the General Laws is hereby amended by striking out the words “subject to tax under section 39 of chapter 63 that is not a manufacturing corporation, and inserting in place thereof the following words:- “…both as defined in section thirty of chapter sixty-three, or a telephone or telegraph corporation subject to tax pursuant to section fifty-two A of said chapter sixty-three,…”
SECTION 2. Section 39 of said chapter 59 is hereby amended by striking the first sentence thereof and inserting the following:-
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 such property is subject to taxation shall be determined annually by the commissioner of revenue subject to appeal to the appellate tax board, as hereinafter provided. Other taxable personal property of telephone and telegraph companies shall be valued and assessed by the assessors of the respective cities and towns where such property is subject to taxation, in the same manner as other personal property is valued and assessed under this chapter. For purposes of sections thirty-nine through forty-two, 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.
The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.