RCN BECOCOM LLC v. COMMISSIONER OF REVENUE

No. 21-P-297.

100 Mass. App. Ct. 802 (2022)

RCN BECOCOM LLC v. COMMISSIONER OF REVENUE & others.

Appeals Court of Massachusetts.

April 1, 2022.


Attorney(s) appearing for the Case

William Hazel for the taxpayer.

Anthony M. Ambriano for board of assessors of Boston & others.

Daniel J. Hammond , Assistant Attorney General, for Commissioner of Revenue.

Present: Milkey, Massing, & Hershfang, JJ.


Pursuant to G. L. c. 59, § 39, the Commissioner of Revenue (commissioner) is charged with establishing the fair cash value of certain personal property that "telephone companies" hold in the Commonwealth. Such property (generally known as § 39 property) includes "machinery...

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