The Value of Assets of all Telephone and Telegraph Companies in the Commonwealth of MassachusettsRCN-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.
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