05/18/2022 BOARD OF ASSESSORS Minutes

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APPENDIX A DESCRIPTION OF THE AGREED-UPON METHODOLOGY FOR FISCAL YEAR 2023 THROUGH FISCAL YEAR 2027. 1. Reporting The Agreed-Upon Methodology requires Taxpayer to file on or before the due date, or as may be extended by the Bureau of Local Assessment, State Tax Form 5941 data and all appendices thereto reporting the original cost("OC") of Taxpayer's Centrally Reported Personal Property by applicable account codes at the time of historic installation as part of Taxpayer's telecommunications system. The Parties further agree that: (a) Taxpayer's obligation to submit property data shall be consistent with State Tax Form 5941 issued for FY2022 and Taxpayer's historical filings; (b) Taxpayer's obligation to submit information per the appendices required under State Tax Form 5941 shall be consistent with State Tax Form 5941 issued for FY2022,except the Commissioner reserves the right to gather information as may be required generally from telephone companies to formulate future administration with regard to G. L. c. 59, §§ 39 through 42A;provided,however, that no such information shall be applied in a manner inconsistent with the Parties' rights herein; (c) Taxpayer has previously reported property only in the asset categories identified in Appendices B through F by their corresponding account codes in Appendix G and shall continue to report in only the asset categories listed in Appendices B through F unless it acquires ownership in additional asset categories of taxable property which the Parties agree will be valued by agreement between Taxpayer and the Commissioner consistent with similar property valued herein, except for categories denoted as aerial wire and uninterruptible power supply which shall be valued in accordance with the methodology generally applied, (d) The Agreed-Upon Methodology recognizes and accepts that Taxpayer will not report any vintage year prior to 1981 for any asset category other than electric generators; and (e) Taxpayer shall report for the asset category known as "Property Retired From Service— Scheduled for Removal" consistent with both its historical filings and the following definition: Reported property completely mechanically disconnected, completely abandoned, or permanently removed from any service in the operation of a telecommunications network. The date of retirement is the date the reported property is eliminated from use or service.