c o m m o n w e a l t h o f m a s s a c h u s e t t s（c o m m o n w e l t h o f m s s c h u s e t t s）（131页）.docVIP

下载本文档

131
0
约17.8万字
约 131页
2017-01-23 发布于四川
举报
版权申诉

c o m m o n w e a l t h o f m a s s a c h u s e t t s（c o m m o n w e l t h o f m s s c h u s e t t s）（131页）.doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

COMMONWEALTH OF MASSACHUSETTS APPELLATE TAX BOARD In Re VERIZON NEW ENGLAND, INC. CONSOLIDATED CENTRAL VALUATION APPEALS: BOSTON AND NEWTON Docket No. C265966, Promulgated: October 1, 2009 These are consolidated appeals under the formal procedure, under G.L. c. 58A, §§ 6 and 7 and G.L. c. 59, § 39, challenging the central valuations for fiscal years 2003 through 2009 determined and certified by the Commissioner of Revenue (“Commissioner”), pursuant to G.L. c. 59, § 39, for the “machinery, poles, wires and underground conduits, wires and pipes” (“§ 39 property”) of Verizon New England Inc. (“Verizon”), located in the cities of Newton and Boston. Commissioner Scharaffa heard these appeals. He was joined by Chairman Hammond and Commissioners Egan, Rose, and Mulhern in the decisions for the appellant Board of Assessors of the City of Newton (“Newton Assessors”) in the fiscal year 2003 through 2008 appeals brought by the Newton Assessors; in the decisions for the appellant Board of Assessors for the City of Boston (“Boston Assessors”) in the fiscal year 2005 through 2008 appeals brought by the Boston Assessors; in the decisions for the appellees Verizon and Commissioner in the fiscal year 2009 appeals brought by the Newton Assessors and the Boston Assessors; and in the decisions for the appellees Commissioner and either the Newton Assessors or the Boston Assessors in the fiscal year 2005 through 2009 appeals brought by Verizon against the Commissioner and either the Newton Assessors or the Boston Assessors. These findings of fact and report are made pursuant to the Appellate Tax Board (“Board”)’s own motion and later requests by the Commissioner, Verizon, and the Newton Assessors under G.L. c. 58A, § 13 and 831 CMR 1.32. William A. Hazel, Esq. and James F. Ring, Esq. for the appellant and appellee Verizon. Anthony M. Ambriano, Esq. for the appellant and appellee Boston Assessors. Richard G. Chmielinski, Esq. for the appellant and