The Value of Assets of all Telephone and Telegraph Companies in the Commonwealth of Massachusetts

RCN-BecoCom, LLC, (“RCN”) provided telephone, cable television, and Internet services to Massachusetts residents. RCN requested the Commissioner to centrally value its statutory property pursuant to Mass. Gen. Laws ch. 59, §§ 39-41, which would allow some of its property to be tax exempt. The Commissioner refused this request as he did not find RCN to be a telephone or telegraph company, which were the targets of this tax exemption. The Appellate Tax Board then determined RCN to be a telephone company, but denied the request for exemption because RCN was not a corporation but a limited liability company. The court affirmed this determination.

The following questions have been addressed in this article:

What is the factual background of the case?
Who are the parties in this case?
What are the issues at bar in this case?
What did the court hold in this case?
What is the significance of this case?


Facebook Twitter RSS