Legal Opinion
Verizon New England Inc. v. Board of Assessors of Boston
Massachusetts Appeals Court
Decided March 19, 2012No. 09-P-2342PublishedCited by 1 opinion
1Opinion of the CourtMcHugh, J.
Verizon New England Inc. (Verizon) appeals from a decision of the Appellate Tax Board (board) concluding that poles and wires (which the parties refer to as “aerial plant”) erected on public ways, as well as construction work in progress (CWIP), are subject to taxation by the cities of Boston and Newton for fiscal year (FY) 2003 through FY 2009. For the reasons that follow, we vacate the board’s order.
Background. The record, significant portions of which are based on an agreed statement of facts and allied exhibits, reveals that Verizon is a New York corporation. Verizon has been authorized…
2Cases cited27 opinions
- Nei v. BurleyMassachusetts Supreme Judicial Court · 1983
- Hanscom v. Malden & Melrose Gas Light Co.Massachusetts Supreme Judicial Court · 1914
- Board of Education v. Assessor of WorcesterMassachusetts Supreme Judicial Court · 1975
- City Council of Waltham v. VinciulloMassachusetts Supreme Judicial Court · 1974
- Commonwealth v. VickeyMassachusetts Supreme Judicial Court · 1980
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3Cited by1 opinion
- Veolia Energy Bos., Inc. v. Bd. of Assessors of Bos.Massachusetts Supreme Judicial Court · 2019