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WARNER AMEX CABLE COMM. v. BD. OF ASSESSORS OF EVERETT

396 Mass. 239 (1985)

485 N.E.2d 177

WARNER AMEX CABLE COMMUNICATIONS INC. vs. BOARD OF ASSESSORS OF EVERETT.

Supreme Judicial Court of Massachusetts, Suffolk.

November 18, 1985.

Attorney(s) appearing for the Case

Walter H. Mayo, III (Gary L. Hoff with him) for the taxpayer.

Joseph F. Dalton for the Board of Assessors of Everett.

John S. Brown & George P. Mair, for New England Cable Television Association, Inc., amicus curiae, submitted a brief.

Present: HENNESSEY, C.J., WILKINS, LIACOS, ABRAMS, & O'CONNOR, JJ.

WILKINS, J.

These cross appeals arise out of a decision of the Appellate Tax Board (board) on appeals to it by Warner Amex Cable Communications Inc. (Warner) of local tax assessments made by the assessors of Everett for fiscal years 1980 and 1981 on personal property contained in Warner's cable television system. We agree with Warner, on its appeal from the board's decision, that its cables over public ways are not subject to local taxation, but we reject Warner's...

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