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AGREEMENT BY AND BETWEEN THE COMMISSIONER OF REVENUE OF THE <br /> COMMONWEALTH OF MASSACHUSETTS,VERIZON NEW ENGLAND INC.AND <br /> THE BOARD OF ASSESSORS OF TOWN OF MASHPEE <br /> This agreement(the"Agreement")relates to fiscal years 2023 through and including <br /> 2027 ("FY2023-FY2027)and is entered into by and between the following parties: <br /> (i) The Commissioner of Revenue,Massachusetts Department of Revenue(the <br /> "Commissioner"); <br /> (ii) Verizon New England Inc. (the"Taxpayer"); and <br /> (iii) The Board of Assessors of the Town of Mashpee("Mashpee"). <br /> (The Taxpayer,the Commissioner and Mashpee are hereinafter referred to from time to time <br /> collectively as the"Parties"and individually as a"Party.") <br /> WHEREAS,the Commissioner is responsible,pursuant to the statutory scheme set forth <br /> in G.L. c. 59, §§ 39 through 42A, for the annual valuation and certification of certain property <br /> that is owned by telephone companies (the"Centrally Reported Property"), including the <br /> Taxpayer, and situated in municipalities in the Commonwealth(such municipalities being <br /> hereinafter referred to from time to time collectively as the"Municipalities"and individually as a <br /> "Municipality"),including the Town of Mashpee; and <br /> WHEREAS,under G.L. c. 59, §41 the Taxpayer is required to annually report to the <br /> Commissioner certain property situated in the Town of Mashpee and subject to central valuation <br /> (the"Centrally Reported Property in Mashpee"); and <br /> WHEREAS,under G.L. c. 59, § 39 ("Section 39"),the Commissioner is required to issue <br /> a determination for each fiscal year of the fair cash value of the Taxpayer's Centrally Reported <br /> Property in Mashpee(the"Mashpee Central Valuation"); and <br />