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STATE OF CALIFORNIA July 15, 2005 TO COUNTY ASSESSORS AND COUNTY AUDITOR/CONTROLLERS: LISTING OF STATE ASSESSEES Enclosed are two listings of 832 companies whose property is subject to ad valorem tax assessment by the Board of Equalization for the lien date 2005. The first list is alphabetical by assessee name. The second list is numerical by assessee SBE number. These listings are current as of July 1, 2005. The Valuation Division groups the assessees numerically by industry as follows: Industry SBE No. Gas, Electric, Water and Gas Transmission 100 - 199 Local Exchange Telephone Companies 200 - 399 Pipeline Companies 400 - 499 Railcar Maintenance Facilities 500 - 699 Railroad Companies 800 - 899 Electric Generation Facilities 1100 - 1199 Long Distance Telephone Companies 2000 - 2499 Wireless Telephone Companies 2500 - 2999 Radio Common Carrier Companies 3000 - 3999 Long Distance Telephone Companies 7500 - 8999 Wireless Telephone Companies D001 - D999 Electric Generation Facilities E001 - E999 Long Distance Telephone Companies P001 - P999 Long Distance Telephone Companies Q001 - Q999 The property of these companies is subject to state assessment pursuant to section 721 of the Revenue and Taxation Code and section 19 of Article XIII of the California Constitution. The Board assesses property in two categories. The first category includes all property necessary for the mechanical functioning of an intercounty pipeline, flume, canal, ditch, or aqueduct. The assessees in this category have an assessee SBE number in the four hundred series (400-499). This category is property specific; the type of business in which the owner engages is not a determining factor. For pipeline property, the Board’s jurisdiction does not extend to land interests (fee or easement) or delivery facilities. For assessees in this group, the Board’s assessment jurisdiction does not extend to personal property unless the personalty is directly related to the proper mechanical functioning of the pipeline. BETTY T. YEE Acting Member First District, San Francisco BILL LEONARD Second District, Sacramento/Ontario CLAUDE PARRISH Third District, Long Beach JOHN CHIANG Fourth District, Los Angeles STEVE WESTLY State Controller, Sacramento RAMON J. HIRSIG Executive Director No. 2005/045 STATE BOARD OF EQUALIZATION PROPERTY AND SPECIAL TAXES DEPARTMENT 450 N STREET, SACRAMENTO, CALIFORNIA PO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0061 916 322-2323 FAX 916 324-2787 www.boe.ca.gov
Transcript
Page 1: STATE BOARD OF EQUALIZATION PROPERTY AND ...ABS-CBN Telecom North America, Inc. 7581 859 Cowan Road Burlingame CA 94010 Acceris Communications Solutions 7933 c/o: Ryan & Company 13155

STATE OF CALIFORNIA

July 15, 2005

TO COUNTY ASSESSORS AND COUNTY AUDITOR/CONTROLLERS:

LISTING OF STATE ASSESSEES

Enclosed are two listings of 832 companies whose property is subject to ad valorem taxassessment by the Board of Equalization for the lien date 2005. The first list is alphabetical byassessee name. The second list is numerical by assessee SBE number. These listings are currentas of July 1, 2005. The Valuation Division groups the assessees numerically by industry asfollows:

Industry SBE No.

Gas, Electric, Water and Gas Transmission 100 - 199Local Exchange Telephone Companies 200 - 399Pipeline Companies 400 - 499Railcar Maintenance Facilities 500 - 699Railroad Companies 800 - 899Electric Generation Facilities 1100 - 1199Long Distance Telephone Companies 2000 - 2499Wireless Telephone Companies 2500 - 2999Radio Common Carrier Companies 3000 - 3999Long Distance Telephone Companies 7500 - 8999Wireless Telephone Companies D001 - D999Electric Generation Facilities E001 - E999Long Distance Telephone Companies P001 - P999Long Distance Telephone Companies Q001 - Q999

The property of these companies is subject to state assessment pursuant to section 721 of theRevenue and Taxation Code and section 19 of Article XIII of the California Constitution. TheBoard assesses property in two categories.

The first category includes all property necessary for the mechanical functioning of anintercounty pipeline, flume, canal, ditch, or aqueduct. The assessees in this category have anassessee SBE number in the four hundred series (400-499). This category is property specific;the type of business in which the owner engages is not a determining factor. For pipelineproperty, the Board’s jurisdiction does not extend to land interests (fee or easement) or deliveryfacilities. For assessees in this group, the Board’s assessment jurisdiction does not extend topersonal property unless the personalty is directly related to the proper mechanical functioning ofthe pipeline.

BETTY T. YEEActing Member

First District, San Francisco

BILL LEONARDSecond District, Sacramento/Ontario

CLAUDE PARRISHThird District, Long Beach

JOHN CHIANGFourth District, Los Angeles

STEVE WESTLYState Controller, Sacramento

RAMON J. HIRSIG Executive Director

No. 2005/045

STATE BOARD OF EQUALIZATIONPROPERTY AND SPECIAL TAXES DEPARTMENT450 N STREET, SACRAMENTO, CALIFORNIAPO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0061916 322-2323 FAX 916 324-2787www.boe.ca.gov

Page 2: STATE BOARD OF EQUALIZATION PROPERTY AND ...ABS-CBN Telecom North America, Inc. 7581 859 Cowan Road Burlingame CA 94010 Acceris Communications Solutions 7933 c/o: Ryan & Company 13155

To County Assessors July 15, 2005And County Auditor/Controllers

2

The second category of jurisdiction is related to the line of business in which the entity engages.The Board assesses the property of regulated railway and telecommunication companies,companies operating private railroad cars on railways in the state, and companies transmitting orselling gas or electricity. The Board assesses all the California property owned or used by theseassessees. The Board may delegate the assessment authority to a county assessor for propertyused but not owned by this type of assessee and for which the county-assessed owner isresponsible for property taxes. When this delegation is made for personalty that is to be assessedlocally, the property is reported on form BOE-600-B to the Board’s Valuation Division. Afterreview, the Valuation Division transmits the forms to the appropriate county assessor.

The enclosed listing of state assessees should be useful when determining whether to assessproperty at the county level. Any questions regarding specific Board-assessed properties orBoard assessees should be referred to Ms. Mary L. Tunstall of the Valuation Division at916-327-2739 or e-mail at [email protected].

Sincerely,

/s/ David J. Gau

David J. GauDeputy DirectorProperty and Special Taxes Department

DJG:mltEnclosures

Page 3: STATE BOARD OF EQUALIZATION PROPERTY AND ...ABS-CBN Telecom North America, Inc. 7581 859 Cowan Road Burlingame CA 94010 Acceris Communications Solutions 7933 c/o: Ryan & Company 13155

California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

Company NameSBE No. DBA CareOf Mailing Address City State Zip Code

@ Track Communications, Inc. D037 1155 Kass Dr., Suite 100 Richardson TX 750811-800-Reconex, Inc. P866 dba Reconex P.O. Box 40 Hubbard OR 97032360networks (USA 2) L.P. 7984 1066 West Hastings Street, Suite 1500 Vancouver BC V6E 3X1360networks (USA) inc. 7779 1066 West Hastings Street #1500 Vancouver BC V6E 3X13U Telecom, Inc. Q723 1802 N. Carson Street, Ste. 212-2683 Carson City NV 897018x8, Inc. Q454 3151 J Street Santa Clara CA 95054A&N Telecom, Inc. 7545 144 N. Swall Dr. , Suite D Beverly Hills CA 90211A. R. C. Networks, Inc. 7593 InfoHighway Communications 175 Pinelawn Road, Suite 408 Melville NY 11747A+ Wireless 8010 Advantage Wireless 2912 Lakeside Dr. Oklahoma City OK 73120AboveNet Communications, Inc. 7837 F/K/A Metromedia Fiber Network

Services, Inc.Attn: Tax Department 360 Hamilton Avenue, 7th Floor White Plains NY 10601

ABS-CBN Telecom North America, Inc. 7581 859 Cowan Road Burlingame CA 94010

Acceris Communications Solutions 7933 c/o: Ryan & Company 13155 Noel Rd., 12th Floor LB-71 Dallas TX 75240Access One, Inc. P992 Tax Department 820 W. Jackson Blvd #650 Chicago IL 60607Access Paging Company, Inc. 3427 P.O. Box 7420 Chico CA 95927Access Point, Inc. P840 1100 Crescent Green, Suite 109 Cary NC 27511AccessLine Communications Corp 7887 c/o Tax Department 11201 S.E. 8th Street, Suite 200 Bellevue WA 98004ACCXX Communications, LLC Q379 Total Accxx, LLC 4035 Tampa Rd. Ste 6000 Oldsmar FL 34677ACI Communications Holdings, Inc. 8022 Allstate Communications, Inc. 21621 Nordhoff Street Chatsworth CA 91311ACN Communications Services, Inc. Q171 32991 Hamilton Court Farmington Hills MI 48334Action Cellular Rent-A-Phone, Inc. 2649 One Embarcadero Center, Suite #4100 San Francisco CA 94111Adelphia Telecommunications, Inc P995 Tax Department 1 N. Main Street Coudersport PA 16915Advanced Communications Group, Inc. P996 ACG Telecom Services, Inc. 12210 Fairfax Towne Center, Suite 605 Fairfax VA 22033

Advanced Integrated Technologies, Inc. Q632 9855 W. 78th Street, Suite 300 Eden Prairie MN 55344

Advanced Tel, Inc. 7952 ATI 30575 Trabuco Canyon Rd., Ste 200 Trabuco Canyon CA 92679-3034Advanced Telemangement Group, Inc. Q548 542 Hopmeadow Street, Suite 173 Simsbury CT 06070Advantage Telecommunications Corp. P905 dba: Adv Telecom 11216 Tamiami Trail N., #407 Naples FL 34110AES Alamitos, LLC 1100 690 North Studebaker Rd Long Beach CA 90803AES Huntington Beach, LLC 1102 21730 Newland Street Huntington Beach CA 92646AES Placerita, Inc. 1146 20885 Placerita Canyon Road Newhall CA 91321AES Redondo Beach, LLC 1101 1100 North Harbor Drive Redondo Beach CA 90277Affinity Network Incorporated 2378 4380 Boulder Highway Las Vegas NV 89121Affordable Voice Communications, Inc P997 Tax Department 1000 North Main Street Las Cruces NM 88001-1126Aircell, Inc. 2770 1172 Century Drive, Suite 13-280 Louisville CO 80027Airespring, Inc. 7959 6060 Sepulveda Blvd., Ste 220 Van Nuys CA 91411-2512Airlink Mobile, Inc. D081 Airlink Mobile 8800 E Chaparral Rd, Ste 300 Scottsdale AZ 85250Airnex Communications, Inc. 7769 3000 Executive Parkway, Suite 230 San Ramon CA 94583Alameda Belt Line 800 c/o: Burlington Northern Santa Fe Attn: Tax Department

PO Box 961089Fort Worth TX 76131-0089

Aleron Broadband Services, LLC 7974 c/o Tax Department 100 Commercial Drive Fairfield OH 45014AllCom USA 7875 10390 Commerce Center Drive Ste. 250 Rancho Cucamonga CA 91730Alliance Payphone, Inc. 7973 2355 Foothill Blvd., Suite 812 LaVerne CA 91750

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Page 4: STATE BOARD OF EQUALIZATION PROPERTY AND ...ABS-CBN Telecom North America, Inc. 7581 859 Cowan Road Burlingame CA 94010 Acceris Communications Solutions 7933 c/o: Ryan & Company 13155

California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

All-Star Accquistion Corporation Q546 1151 Seven Locks Rd Potomac MD 20854ALLTEL Communications, Inc. P906 c/o Rash & Associates P.O. Box 260888 Plano TX 75026-0888Almanor Railroad Company 892 c/o Collins Pine Company P.O. Box 796 Chester CA 96020Alpha Enterprise Q634 dba: Affordable Cellular 6033 W. Century Blvd., #400 Los Angeles CA 90045Alpine Natural Gas Operating Company No. One LLC

192 P.O. Box 550 Valley Springs CA 95252

Alpine PCS, Inc. 2746 3220 South Higuera, Suite 201 San Luis Obispo CA 93401Alticomm, Inc. Q584 115 Shawmut Rd Canton MA 02021Amador Central Railroad 801 c/o Sierra Pacific Industries P. O. Box 496028 Redding CA 96049-6028Amcom Communications Corp. Q635 8305 Manifesto Huntington Beach CA 92646-1619Amercian Fiber Network, Inc. Q181 9401 Indian Creek Parkway Suite 140 Overland Park KS 66210-2007American Farm Bureau, Inc. P824 The Farm Bureau Connection Patrick D. Crocker, Atty 900 Comerica Building Kalamazoo MI 49007-4752American Internet Communications, LLC

Q591 2999 NE 191 St, Ste 406 Aventura FL 33180

American Long Lines, Inc. Q636 700 Enterprise Rd., 2nd Flr. Horsham PA 19044American Phone Services, Corp. 7975 Georgia American Phone Services 308 Maxwell Rd., Suite 100 Alpharetta GA 30004American Rated Cable & Communications

D045 790 East Delavan Avenue Buffalo NY 14215

Americatel Corp. P803 4045 N.W. 97th Avenue Miami FL 33178Americom Government Services, Inc. 7912 4 Research Way Mail Stop 3-10 Princeton NJ 08540-6684AmeriVision Communications Inc. 2379 201 NW 63rd Street, Ste 200 Oklahoma City OK 73116Andiamo Telecom, LLC 8030 10575 N. 114th Street, Suite 103 Scottsdale AZ 85259Anew Telecommunications Corporation 7949 Call America PO Box 3310 San Luis Obispo CA 93403-3310

Angel Telecom, Inc. Q551 36041 Bergen St. Wirchester CA 92596-3460Anza Electric Cooperative, Inc. 103 P.O. Box 391909 Anza CA 92539-1909APEX Telecom, Inc. 7917 113 10th St. Oakland CA 94607ARCO Midcon LLC 462 c/o Ernst & Young, LLP PO Box 5015 Buena Park CA 90622Aries Network, Inc. 7964 dba: Aries Telecommunications 2101 Empire Ave. Burbank CA 91504Arizona & California Railroad 899 5300 Broken Sound Blvd., NW Boca Raton FL 33487Arizona Public Service Company 191 P.O. Box 53999, MS 9505 Phoenix AZ 85072Arrival Communications, Inc. 2391 5100 California Ave., Ste 104 Bakersfield CA 93309ASC Telecom, Inc. P484 c/o Sprint Property Tax Dept. P.O. Box 12913

Mail Stops KSOPHL0512 - 5APTXShawnee Mission KS 66282-2913

Asia Talk Telecom, Inc. 8007 17588 E. Rowland St #A276 City of Industry CA 91748AT&T Communications, Inc. 2310 c/o AT&T Property Tax P.O. Box 7207 Bedminster NJ 07921-7207Atlas Communications, Ltd. 7681 Atlas Services PO Box 607 Conshohocken PA 19428-0607ATMC, Inc. 7950 Nevada ATMC, Inc. 9045 Haven Ave., Suite 106 Rancho Cucamonga CA 91730Avista Corporation 184 1411 East Mission Ave. Spokane WA 99202Avtar Singh Gill Q638 Gilltel Communications 5568 W. Calimyria Ave. Fresno CA 93722-3100Axius, Inc. Q552 2300 North 10th St Enid OK 73701Backbone Communications, Inc. 8031 515 South Flower Street, Suite 4350 Los Angeles CA 90071BAK Communications, LLC 7924 444 S. Flower Street, Ste 4188 Los Angeles CA 90071BCE Nexxia Corporation 8032 DuCharme, McMillen & Associates, Inc. 3050 W. Agua Fria Fwy, Ste 250 Phoenix AZ 85027

Bee Line Long Distance, LLC Q538 255 South Orem Blvd. Orem UT 84058-3009Bell Atlantic Communications, Inc. P612 dba Verizon Long Distance c/o Tax Department PO Box 152206 Irving TX 75015-2206

Page 2 of 21

Page 5: STATE BOARD OF EQUALIZATION PROPERTY AND ...ABS-CBN Telecom North America, Inc. 7581 859 Cowan Road Burlingame CA 94010 Acceris Communications Solutions 7933 c/o: Ryan & Company 13155

California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

Bellsouth BSE, Inc. Q260 1155 Peachtree NE, Room 16G Atlanta GA 30309-3610BellSouth Long Distance, Inc. P815 22nd Floor - BellSouth Tax Dept. 1155 Peachtree NE Atlanta GA 30309-3610Better World Telecom, Inc. Q586 Better World Telecom 11951 Freedom Dr, 13th Floor Reston VA 20190Bigzoo.com Corporation 7862 55 S. Lake Ave., Ste. 700 Pasadena CA 91101Blue Casa Communications, Inc. 8027 10 East Yanonali Street, Suite 1 Santa Barbara CA 93101Blythe Energy, LLC 1136 c/o FPL Energy LLC 700 Universe Blvd. Juno Beach FL 33408BNSF Railway Company 804 Administrative Office Building Attn: Tax Department

PO Box 961089Fort Worth TX 76131-0089

Brand X Internet P913 Tax Department 927 6th St #4 Santa Monica CA 90403Bridgecom International, Inc. Q361 115 Stevens Ave. 3rd Floor Valhalla NY 10595Bridgecom, LLC Q640 PO Box 50146 Pasadena CA 91115Broadband Dynamics, LLC Q567 Arizona Telephony Brokers 8757 E. Via De Commercio, 1st Floor Scottsdale AZ 85258-3359Broadview Acquistion Corporation Q500 Broadview Net Plus 59 Maiden Lane, 27th Floor New York NY 10038Broadview Networks, Inc. Q413 59 Maiden Lane, 27th Floor New York NY 10038Broadwing Communications, LLC 7630 C III Communications Operations, LLC 200 North LaSalle Street, Suite 1100 Chicago IL 60601BT Americas Inc. 7758 c/o Tax Department 11440 Commerce Park Drive Reston VA 20191Budget Call Long Distance, Inc. 7585 c/o Property Tax Department 1080 Pittsford/Victor Road Pittsford NY 14534Budget Phone, Inc. Q485 PO Box 19360 Shreveport LA 71149Bullseye Telecom, Inc. Q521 25900 Greenfield Road, Suite 330 Oak Park MI 48237Business Discount Plan, Inc. 7632 One World Trade Center #800 Long Beach CA 90831Business Network Long Distance, Inc. Q606 1400 Sixteenth St, Ste 400 Denver CO 80202Buzz Telecom, Corporation Q641 8380 Louisiana St., Dept. 20 Merrillville IN 46410C.F. Communications, LLC 7957 dba: telekenex 3221 20th Street San Francisco CA 94110Cable And Wireless Americas Operations, Inc.

8005 Tax Department 20099 Ashbrook Place, Suite 105 Ashburn VA 20147

Cabrillo Power I LLC 1106 c/o Dynegy, Inc. 2828 No. Monroe Decatur IL 62526Cabrillo Power II LLC 1107 c/o Dynegy, Inc. 2828 No. Monroe Decatur IL 62526Cal-Autofone 3369 PO Box 994650 Redding CA 96099Calaveras Telephone Company 210 P.O. Box 37 Copperopolis CA 95228-0037California Catalog & Technology, Inc. 7690 1015 Black Diamond Wy Lodi CA 95240California Gas Gathering, Inc. 478 2981 Gold Canal Drive Rancho Cordova CA 95670California Northern Railroad 810 5300 Broken Sound Blvd., NW Boca Raton FL 33487California RSA #4 Partnership 2669 dba Verizon Wireless PO Box 7028 Bedminster NJ 07921-7028California RSA No. 3 Limited Partnership

2668 dba Golden State Cellular P. O. Box 2607 Oakhurst CA 93644

California Rural Service Area #1, Inc. 2671 dba: US Cellular Corporation P.O. Box 31369 Chicago IL 60631-0369Call Center Management, Inc. 8016 Customer Solutions Group 5839 Green Valley Circle, Ste 209 Culver City CA 90230Call Plan USA California, Inc. Q598 5 Centrepointe Drive, Ste 400 Lake Oswego OR 97035CallTower, Inc. 7960 5 Thomas Mellon Circle #245 San Francisco CA 94134Calmtel USA, Inc. Q466 10301 Democracy Ln., Ste 401 Fairfax VA 22030CALNEV Pipe Line LLC 402 c/o Kinder Morgan 1100 Town & Country Road Orange CA 92868Cal-One Cellular L. P. 2659 dba: Cal-North Wireless P.O. Box 627 Ft. Jones CA 96032Cal-Ore Long Distance Q327 c/o Moss Adams LLP 3121 W. March Ln Suite 100 Stockton CA 95219Cal-Ore Telephone Co. 328 P.O. Box 847 Dorris CA 96023-0847Calpine Construction Finance Co., LP 1132 c/o Calpine Corporation PO Box 11749 Pleasanton CA 94588-1749Calpine Pipeline Corporation 484 c/o K. E. Andrews & Company P.O.Box 870849 Mesquite TX 75187Calpine Pittsburg, Inc. 406 c/o K.E. Andrews & Company P.O. Box 870849 Mesquite TX 75187

Page 3 of 21

Page 6: STATE BOARD OF EQUALIZATION PROPERTY AND ...ABS-CBN Telecom North America, Inc. 7581 859 Cowan Road Burlingame CA 94010 Acceris Communications Solutions 7933 c/o: Ryan & Company 13155

California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

Caltech International Telecom Corp. 2098 197 Joaquin Circle Danville CA 94526CalTel Long Distance Q321 PO Box 37 Copperopolis CA 95228Capsule Communications, Inc. 2428 Covista Communications 721 Broad St., Suite 200 Chattanooga TN 37402Carrizo Gorge Railway, Inc. 819 2295 Flechter Parkway, Suite 101 El Cajon CA 92020Cat Communications International, Inc Q012 Tax Department PO Box 11845 Roanoke VA 24022-1845Cbeyond Communications, LLC Q249 320 Interstate North Parkway, Suite 300 Atlanta GA 30339CCI Communications Specialists Inc. 7635 dba: CCI Telecommunications 801 Riverside Ave., Ste. 104 Roseville CA 95678Cellco Partnership 2667 dba Verizon Wireless PO Box 7028 Bedminster NJ 07921-7028Cellular Systems International 2652 607 So. State St. Jerseyville IL 62052Centergistic Solutions, Inc. 7756 2045 W. Orangewood Ave. Orange CA 92868Central California Traction Company 818 c/o Burlington Northern Santa Fe Attn: Tax Department

PO Box 961089Fort Worth TX 76131-0089

Central Oregon & Pacific Railroad 802 5300 Broken Sound Blvd., NW Boca Raton FL 33487Central Utah Communications, Inc. Q469 WRLD Alliance 1125 S. Blackhawk Blvd., #27

25 N StateMt. Pleasant UT 84647

Centurytel Long Distance, Inc. Q014 Ad Valorem Tax Department PO Box 4065, 100 Century Tel Drive Monroe LA 71211-4065CenturyTel of Eastern Oregon, Inc. 202 Centurytel c/o Rash & Associates, L.P. #100/T144 P.O. Box 260888 Plano TX 75026-0888Champion Broadband California, LLC 7910 380 Perry Street, Ste 230 Castle Rock CO 80104Charter Fiberlink CA-CCO, LLC Q644 12405 Powerscout Drive St. Louis MO 63131Charter Fiberlink CA-CCVII, LLC Q645 12405 Powerscout Drive St. Louis MO 63131Chevron Pipeline Company 479 The Chevron Companies P.O. Box 285 Houston TX 77001Chevron U.S.A., Inc. 429 c/o The Chevron Companies P.O. Box 285 Houston TX 77001Chevron USA, Inc. 476 c/o Property Tax Department PO Box 1392 Bakersfield CA 93302China Quantum Communications Q479 33 Wood Avenue South - 7th Flr Iselin NJ 08830China Telecom (USA) Corporation 8015 Tax Department 607 Herndon Parkway, Suite 201 Herndon VA 21070Christian Telecom Network, LLC P919 P.O. Box 1645 Temecula CA 95293CI2, Inc. Q264 dba: Computer Intelligence Squared 200 Galleria Parkway, N.W., Suite 1200 Atlanta GA 30339Cimco Communications, Inc. P616 1901 South Meyers Road, Suite 700 Oakbrook Terrace IL 60181-5211Cincinnati Bell Any Distance, Inc. 2470 201 East Fourth Street,

Room 102-840Cincinnati OH 45202

Cingular Wireless, LLC 2606 P.O. Box 97061 Redmond WA 98073-9761Citizens Telecommunications Company of California, Inc.

284 c/o: Citizens Communications Company Three High Ridge Road Stamford CT 06905

Citizens Telecommunications Company of Golden State, Inc.

270 c/o: Citizens Communications Company Three High Ridge Road Stamford CT 06905

Citizens Telecommunications Company of Tuolumne, Inc.

311 c/o: Citizens Communications Company Three High Ridge Road Stamford CT 06905

City of Riverside 408 City Hall 3900 Main Street Riverside CA 92522Claricom Networks, LLC 2404 300 N. Meridan Ave #280 Oklahoma City OK 73107Clearworld Communications Corp 7993 3601 S. Harbour Blvd. Santa Ana CA 92704Closecall America, Inc. Q310 101A Log Canoe Circle Stevensville MD 21666CMTel (USA) LLC 7990 700 Wilshire Blvd, 7th Flr Los Angeles CA 90017Coast International, Inc. 2399 14303 W. 95 Street Lenexa KS 66215Cogent Communications of California, Inc.

Q537 1015 31st Street NW Washington DC 20007

Comcast Business Communications, Inc.

Q565 dba Comcast Long Distance c/o Property Tax PO Box 173838 Denver CO 80217-3838

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Page 7: STATE BOARD OF EQUALIZATION PROPERTY AND ...ABS-CBN Telecom North America, Inc. 7581 859 Cowan Road Burlingame CA 94010 Acceris Communications Solutions 7933 c/o: Ryan & Company 13155

California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

Comcast Phone of California, LLC 7553 c/o Property Tax P.O. Box 173838 Denver CO 80217-3838Comdata Telecommunications Services, Inc.

P874 c/o Tax Department - HQE04B 3311 East Old Shakopee Road Minneapolis MN 55425

Comm 360 Software, Inc. Q647 2200 Powell, Suite 1080 Emeryville CA 94506Comm South Companies P878 8035 East R.h. Thorton Frwy #410 Dallas TX 75228Commpartners, LLC Q648 3291 Norht Buffalo Drive, Ste 8 Las Vegas NV 89129Communications Brokers & Consultants 7645 Corporate Business Communication

Dial 41123939 Ventura Blvd. Calabasas CA 91302

Communications Express, Inc. 7870 750 Mendocino Avenue #202 Santa Rosa CA 95401Competisys Corporation Q338 2402 Michelson Drive Suite 232 Irvine CA 92612Competitive Communications, Inc. 7874 3751 Merced Drive, Suite A Riverside CA 92503Comtech21, LLC Q284 One Barnes Park South Wallingford CT 06492ComTelesis, LLC 2680 150 South Arroyo Parkway Pasadena CA 91105Connect America Communications Inc 2450 13333 Blanco Road Suite 304 San Antonio TX 78216ConocoPhillips Company 467 c/o ConocoPhillips Company P O Box 1539 Paso Robles CA 93447-1539Consolidated Billing Provider, LLC Q021 Tax Department P.O. Box 181291 Casselberry FL 32718-1291Consolidated Communications Operator Services, Inc.

Q626 121 South 17th Street Mattoon IL 61938

Consumer Cellular, Inc. D074 7204 SW Durham Rd., Suite 300 Portland OR 97224Convergia, Inc. Q593 237 Hymus Blvd Pointe Claire QC H9R 5C7Conversant Technologies Q550 PO Box 865081 Plano TX 75086-5081Cooperative Communications, Inc. Q627 412-420 Washington Ave Belleville NJ 07109Corban Communications, Inc. Q649 PO Box 703809 Dallas TX 75370Covad Communications Company 7706 110 Rio Robles San Jose CA 95134-1813Covista, Inc. 7539 721 Broad Street, Suite 200 Chattanooga TN 37402Cox California Telecom, LLC. 7640 dba: Cox Communications c/o Tax Department 1400 Lake Hearn Drive Atlanta GA 30319CPN Pipeline Company 428 c/o K.E. Andrews & Company P. O. Box 870849 Mesquite TX 75187Creative Interconnect Communications, LLC

8003 3181 Cameron Park Dr., Ste 103 Cameron Park CA 95682

Cricket Communications, Inc. 2762 c/o Tax Department 10307 Pacific Center Court San Diego CA 92121Crosslands Network, LLC Q573 4623 El Segundo Blvd., Ste 202 Hawthorne CA 90250CSP Telecom Inc. Q650 CSTI 5707 Riva Ridge Drive Wesley Chapel FL 33544CTC Communciations Corp. 7682 fka Computer Telephone Corp. 210 Bear Hill Road Waltham MA 02451Custom Network Solutions, Inc. P621 210 Route 4 East, Suite 102 Paramus NJ 07652Custom Switching Technologies, Inc. 8001 330 James Way, Ste 220 Pismo Beach CA 93449Custom TeleConnect, Inc. 7651 3111 South Valley View, Suite E-120 Las Vegas NV 89102Cybernet Communications Inc. 7516 2932 Wilshire Blvd., #203 Santa Monica CA 90403Cybertel Communications, Corp. Q199 9444 Waples Street, Suite 290 San Diego CA 92121Cypress Communications Operating Co., Inc.

Q525 15 Piedmont Center 3575 Piedmont Rd., Ste 610

Atlanta GA 30305

Dacom America, Inc. 7831 Tax Department 626 Wilshire Blvd., Suite 714 Los Angeles CA 90017Dacom America, Inc. Q652 626 Wilshire Blvd., Suite 714 Los Angeles CA 90017Dancris Telecom, LLC 7712 6900 East Camelback Rd., Suite 1003 Scottsdale AZ 85251DCT Telecom Group, Inc. Q653 27877 Clemens Road Westlake OH 44145Delaware Advanced TelCom, Inc. 7813 dba: Advanced TelCom Group 463 Aviation Blvd., Suite 120 Santa Rosa CA 95403Delta Energy Center, LLC 1128 c/o Calpine Corporation PO Box 11749 Pleasanton CA 94588-1749

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Page 8: STATE BOARD OF EQUALIZATION PROPERTY AND ...ABS-CBN Telecom North America, Inc. 7581 859 Cowan Road Burlingame CA 94010 Acceris Communications Solutions 7933 c/o: Ryan & Company 13155

California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

Delta Valley Radiotelephone Company, Inc.

3349 2171 Ralph Avenue Stockton CA 95206

DelTel, Inc. 8011 PBNext 27071 Aliso Creek Rd., Ste 150 Aliso Viejo CA 92656Deseret Communications Network, Inc. Q604 12076 Cuthill Place Sherwood OR 97140Dial Thru International Corporation 7927 17383 Sunset Blvd., Suite 350 Pacific Palisades CA 90272Dial Worldwide Communications, Inc. Q569 PO BOX 1171 Santa Clara CA 95052Dialaround Enterprises, Inc. Q388 30-50 Whitestone Expressway,

4th FloorFlushing NY 11354

Dial-Around Telecom, Inc. Q655 1075 Rosewood Drive Grapevine TX 76051Dialink Corporation 2437 150 E. Dana Street Mountain View CA 94041DialTek, LLC Q137 TeleWise, LLC PO Box 82446 Kenmore WA 98028Diamond Link, Inc. 7764 100 Innovation Dr., Suite 200 Irvine CA 92617-3040Digital Communications Network, Inc. 2602 P.O. Box 4057 Thousand Oaks CA 91359-1057digizip.com, Inc. Q483 9 East 45th Street, 9th Floor New York NY 10017Direct Telephone Company Q656 3500 North Causeway Blvd., Ste 1442 Metairie LA 70002DMR Communications, Inc. Q553 1841 Rainbow Dr Santa Ana CA 92705Donald G. Pollard 3348 dba Siskiyou Mobilfone 501 South Main Street Yreka CA 96097DPI Teleconnect, LLC Q122 2997 LBJ Freeway #225 Dallas TX 75234DSCI Corporation Q621 1050 Waltham St Lexington MA 02421DSI/Inn-Tel, Inc. 7713 18008 Skypark Circle North, Suite 116 Irvine CA 92614DSLnet Communications, LLC 7926 545 Long Wharf Drive, 5th Floor New Haven CT 06511Ducor Telephone Company 228 P. O. Box 700 Ducor CA 93218-0700Duke Energy Morro Bay LLC 1104 PO Box 1642 Houston TX 77251-1642Duke Energy Moss Landing LLC 1103 P.O. Box 1642 Houston TX 77251-1642Duke Energy Oakland LLC 1105 PO Box 1642 Houston TX 77251-1642Duke Energy South Bay LLC 1118 PO Box 1642 Houston TX 77251-1642Eagle Broadband Q657 101 Courageous Drive League City TX 77573EAS Communication, Inc. 7859 17800 Castleton St., Suite 600 City of Industry CA 91748Easton Telecom Services, LLC Q597 Summit II - Unit A 3046 Brecksville Rd Richfield OH 44286Eclipse Communications, Inc. Q658 5771 Copley Drive, Suite 100 San Diego CA 92111Econocall, Inc. Q455 177 Parkside Drive Union NJ 07083Econodial, LLC Q524 3611 Fourteenth Ave, 5th Floor Brooklyn NY 11218Economy Telephone, Inc. 2403 6829 Convoy Court San Diego CA 92111Edge Wireless Licenses, LLC 2757 600 SW Columbia, Suite 7200 Bend OR 97702Edge Wireless, LLC 2753 600 SW Columbia, Suite 7200 Bend OR 97702Edison Carrier Solutions 7997 c/o: Southern California Edison Co. 2244 Walnut Grove Avenue

QUAD 2-D,G.O. #1Rosemead CA 91770

EGIX Network Services, Inc. Q270 11550 North Meridian Street, Suite #500 Carmel IN 46032El Paso Natural Gas Company 197 c/o Property Tax Department P.O. Box 1087 Colorado Springs CO 80944El Segundo Power LLC 1110 c/o Dynegy, Inc. 2828 No. Monroe Decatur IL 62526Electric Lightwave, Inc. 2430 c/o Valuation Group, Inc. 935 White Plains Road, Suite 203-A Trumbull CT 06611Elk Hills Power, LLC 1126 101 Ash Street HQ 06B San Diego CA 92101Empire One Telecommunications, Inc. P630 55 Washington Street Brooklyn NY 11201Encompass Communications, LLC Q287 119 W. Tyler Suite #260 Longview TX 75601Enhanced Communications Group, LLC Q119 312 South East Delware Bartlesville OK 74003

Page 6 of 21

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California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

Enhanced Communications Network, Inc.

7955 dba: Asian American Association c/o Tax Department PO Box 6788 Rosemead CA 91770

Enhanced Global Convergence Services, Inc.

7855 c/o Passman & Jones 1201 Elm Street, Suite 2500 Dallas TX 75270

Entrix Telecom, Inc. Q596 520 Broad St Newark NJ 07102Equal Access Communications, LLC Q503 Equal Access 420 Live Oak Blvd Casselberry FL 32707Equilon Enterprises LLC 432 Shell Oil Products US c/o Tax Department - Property P.O. Box 4369 Houston TX 77210-4369Equivoice, LLC Q659 200 Harrison Street, Suite 105 Algonquin IL 60102Ernest Communications, Inc. P928 Tax Department 5275 Triangle Parkway, Suite 150 Norcross GA 30092Eschelon Telecom, Inc. Q660 730 Second Avenue South, Suite 900 Minneapolis MN 55402Esodus Communications, Inc. Q661 1020 Spruce Drive Belleair Beach FL 33786Eureka Telecom, LLC Q423 c/o Tax Department 39 Broadway, 19th floor New York NY 10006-3003Evercom Systems, Inc. 7580 8201 Tristar Drive Irving TX 75063Everything Wireless, L.L.C. 2681 1310 Westwood Blvd. Los Angeles CA 90024EWI Holdings, Inc. 8021 10509 Vista Sorrento Pkwy., Ste 410 San Diego CA 92121Exergy Group, LLC Q595 1550 W 84th St, Ste 58 Hialeah FL 33014Express Telephone Services, Inc. Q512 6311 Grapevine Hwy, Ste 250 North Richland Hills TX 76180Extelcom, Inc. 2063 dba Express Tel 324 S. State Street #125 Salt Lake City UT 84111EZ Phone, Inc. P865 520 S. Main Street, Ste 2446 Akron OH 44310ezTel Network Services, LLC Q163 436 Lynchburg Ave. Brookneal VA 24528FairCall Corporation P631 101 SE 6th Avenue, Suite D Delray Beach FL 33483Fiber Data Systems 2498 203 Bellefontaine St. Pasadena CA 91105Fibernet Inc. 2499 PO Box 4050 Santa Monica CA 90411-4050Fiberride, Inc. 7929 One Mason Irvine CA 92618First Communications, LLC. Q628 3340 West Market St Akron OH 44333Fisher Wireless Services, Inc. 2760 14530 South Commercial Blythe CA 92225Focal Communications Corp. of California

7759 200 North LaSalle Street, Suite 1100 Chicago IL 60601

Fones 4 All Corporation 7868 6320 Canoga Ave., Suite #600 Woodland Hills CA 91367Fonica LLC 8014 PO Box 150 San Fernando CA 91343Foresthill Telephone Co. 235 P.O. Box 1189 Foresthill CA 95631Fox Communications Corp. Q585 5210 Carillon Pt. Kirkland WA 98033-7388FoxTel, Inc. P849 1720 Windward Concourse, Ste 250 Alpharetta GA 30005France Telecom Corporate Solutions, LLC

8009 2300 Corporate Park Dr MS SP0606 Herndon VA 20171

Franz, Inc. Q398 Telelight Inc. 3347 St. Vincent Place Boulder CO 80301Frazier Mountain Internet Service, Inc. Q663 838 Village Way, Ste. 1200 Palm Harbor FL 34683FreedomStarr Communications, Inc. 8025 Americanfone 6300 Wilshire Blvd., Ste 710 Los Angeles CA 90048Fresno Mobile Radio, Inc. 3039 160 North Broadway Fresno CA 93701Fresno MSA Limited Partnership 2552 dba Verizon Wireless PO Box 7028 Bedminster NJ 07921-7028Frontier Communications of America, Inc.

7512 c/o Citizens Communications Company Three High Ridge Road Stamford CT 06905

Futur Telecom America, Inc. Q421 17 State Street, Suite 800 New York NY 10004G2 Solutions, LLC 8000 1475 Powell St., Ste 202 Emeryville CA 94608Galway Communications, LLC Q664 1650 Amphlett Blvd., Suite 102 San Mateo CA 94402Gates Communications, Inc. Q036 Tax Department 1100 Olive Way, Suite 951 Seattle WA 98101GATX Financial Corp. 534 c/o GATX Corporation 500 West Monroe Street 44th Floor Chicago IL 60661-3676

Page 7 of 21

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California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

GE Business Productivity Solutions, Inc. 2464 dba GE Capital Communication Services

6540 Powers Ferry Rd., Suite 100 Atlanta GA 30339

Gilroy Energy Center 1129 c/o Calpine Corporation PO Box 11749 Pleasanton CA 94588-1749Global Access Ld, LLC Q665 860 East 4500 South, # 305 Salt Lake City UT 84107Global Communications Consulting Corp.

Q580 25 Kilmer Drive, Ste 217 Morganville NJ 07751

Global Connect Telecommunications, Inc.

Q666 421 West Palmer Avenue Glendale CA 91204

Global Crossing Bandwidth, Inc. 2351 c/o Property Tax Department 1080 Pittsford/Victor Road Pittsford NY 14534Global Crossing Local Services, Inc. P634 Property Tax Dept 1080 Pittsford\Victor Rd Pittsford NY 14534Global Crossing North American Networks, Inc.

7536 c/o Property Tax Department 1080 Pittsford/Victor Road Pittsford NY 14534

Global Crossing Telecommunications, Inc.

2207 c/o Property Tax Department 1080 Pittsford/Victor Road Pittsford NY 14534

Global Crossing Telemanagment Inc. 7668 1080 Pittsford\Victor Road Pittsford NY 14534Global Internetworking, Inc. Q501 8484 Westpark Dr., Suite 720 McLean VA 22102Global Metro Networks California, LLC Q312 201 North Union Street, Suite #300 Alexandria VA 22314Global NAPs California Inc Q252 10 Merrymount Road Quincy MA 02169Global Phone Corp. Q667 137 North Washington St., Suite 200 Falls Church VA 22046Global Star Telecom, LLC Q668 2300A Pellisier Place City Of Industry CA 90601Global Tel*Link Corporation 7988 2609 Cameron Street Mobile AL 36607Global Telecom Solutions Q579 2510 Mt. Diablo Scenic Blvd Diablo CA 94528Global Telecommunications Corporation Q669 18151 Fruitport Road Spring Lake MI 49456

Global Touch Telecom, Inc. 8019 11845 W. Olympic Blvd., Suite 600 Los Angeles CA 90064Global Unique Communications, Inc. Q671 2480 Irvine Blvd., Suite 296 Tustin CA 92782Global Valley Networks, Inc. 229 4918 Taylor Court Turlock CA 95382-9599Global Valley Networks, Inc. Q491 4918 Taylor Court Turlock CA 95382Globalcom, Inc. P933 Tax Department 333 W. Wacker Drive, Suite 1500 Chicago IL 60606Globcom Incorporated Q402 2100 Sanders Rd., Ste 150 Northbrook IL 60062Globe Wireless, LLC 2368 c/o Layne Birdwell & Associates PO Box 4907 Bryan TX 77805-4907Go Solo Technologies, Inc. Q238 1901 Ulmerton Rd., Suite 400 Clearwater FL 33762Gold Line Telemanagement, Inc. Q474 180 West Beaver Creek Road Richmond Hill ON L4B 1B4Granite Communications LLC Q672 234 Copeland Street Quincy MA 02169Great America Networks, Inc. Q480 BTI Communications Group, Ltd. 150 N. Michigan Avenue, Ste 3200 Chicago IL 60601Greenfield Communications, Inc. 8004 31882 Camino Capistrano, Ste. 103 San Juan Capistrano CA 92675Grid 4 Communications, Inc. Q673 2755 Buckingham Birmingham MI 48009Group Long Distance 7648 PO Box 534 Ringoes NJ 08551-0534Groveline, LLC Q539 350 Myles Standish Blvd Taunton MA 02780GST Call America, Inc. 2022 9300 NE Oak View Drive, Suite A Vancouver WA 98663GTC Telecom Corp. 7815 3151 Airway Avenue, Suite P-3 Costa Mesa CA 92626GTE Cellular Communications Corporation.

P108 dba GTE Mobilnet #1 GTE Place, Bldg 1 Atlanta GA 30004

GTE Mobilnet of California, Ltd. Partnership

2559 dba Verizon Wireless PO Box 7028 Bedminster NJ 07921-7028

GTE Mobilnet of Santa Barbara L.P. 2627 dba Verizon Wireless PO Box 7028 Bedminster NJ 07921-7028GTE Railfone/Amtrak Venture 2096 c/o Verizon Wireless P.O. Box 7028 Bedminster NJ 07921-0728

Page 8 of 21

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California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

GTE.NET LLC 7871 dba Verizon Internet Solutions c/o Property Tax Section PO Box 152206, MC SVIE5086 Irving TX 75015-2206GVN Services 8020 4918 Taylor Court Turlock CA 95382GWF Energy, LLC - Hanford 1122 4300 Railroad Ave. Pittsburg CA 94565GWF Energy, LLC - Henrietta 1123 4300 Railroad Ave. Pittsburg CA 94565GWF Energy, LLC - Tracy 1124 4300 Railroad Ave. Pittsburg CA 94565Habla Communicaciones, Inc. Q675 920 W. Jefferson Blvd. Dallas TX 75208Hands On Sign Language Services, Inc. 7999 595 Menlo Drive Rocklin CA 95765

Happy Valley Telephone Company 240 P O Box 32396 Knoxville TN 37930-2396Harbor Cogeneration Company 1145 c/o Black Hills Energy Capital Inc. 350 Indiana St., Suite 400 Golden CO 80401Harbor Communications, LLC Q624 3211 SW Scholls Ferry Ct Portland OR 97221High Desert Power Trust 2000-A 1127 c/o Tax Department 750 E. Pratt St. Baltimore MD 21202High Sierra Mobilfone 3342 281-D E. South Street Bishop CA 93514Hi-Tech Gateway Q508 101 Convention Dr., Suite 777 Las Vegas NV 89109Home Owners Long Distance, Inc. 7504 HOLD 8647 Wurzbach Road, Bldg M-1 San Antonio TX 78240-1245Homestake Mining Company of California

410 c/o McLaughline Mine 26775 Morgan Valley Rd Lower Lake CA 95457

Horizon Telecom Network, LLC Q676 150 South Arroyo Parkway Pasadena CA 91105Hornitos Telephone Company 239 PO Box 32396 Knoxville TN 37930-2396IBN Intertelecom Q468 10226 Blake Lane Oakton VA 22124ICG Communications, Inc. 2462 dba: ICG Telecom Group PriceWaterhouseCoopers, LLP 10 Tenth Street, Suite 1400 Atlanta GA 30309IDT America, Corp. 7947 520 Broad St 16th Flr DSL Newark NJ 07102Image Paging & Cellular 2758 1006 Broxton Ave. Los Angeles CA 90024Impact Network Solutions Q623 429 Trenton Ave Findlay OH 45480Inc21.com Corporation 7986 1540 Market St., Ste 435 San Francisco CA 94122Independent Telecommunications Systems, Inc.

Q618 ITS Communications; IXC Direct 4079 Park East Court, SE Grand Rapids MI 49546-8815

Indigo Generation LLC 1141 c/o Diamond Generating Corporation 333 South Grand Ave., Suite 1570 Los Angeles CA 90071INFONE, LLC Q510 11200 Murray Scholls Place Beaverton OR 97007InfoNet Telecommunications, Corp. Q726 Infonet Services, Corp. 2160 East Grand Ave. El Segundo CA 90245-5024INFOnxx Carrier California, Inc. Q727 3864 Courtney Street, Ste 411 Bethlehem PA 18017Infotech Telecomms. & Network, Inc. 7872 936 Goldenrod Ln. San Luis Obispo CA 93401Integrated Telecommunications, Inc. Q677 6851 Jericho Turnpike, Suite 190 Syosset NY 11791Integrated Telemanagement Services, Inc.

7638 Omnicom 1919 Williams Street, Suite 350 Simi Valley CA 93065

Intelecom Solutions, Inc. Q614 25 W Jefryn Blvd Deer Park NY 11729Intellicall Operator Services, Inc. 2329 5000 Sawgrass Village Circle,

Suite 30Ponte Vedra Beach FL 32082

Intelligent Communications International, Inc.

Q533 PO Box 135 Bonita CA 91908

Intelsat Global Service Corporation 7969 3400 International Drive, NW Washington DC 20008-3006International Telcom Ltd. 7770 417 2nd Avenue West Seattle WA 98119International Telephone, Inc. Q615 1589 Chalcedony St, Ste 8 San Diego CA 92109Inter-Tel Netsolutions, Inc. 2381 1615 S. 52nd St. Tempe AZ 85281Intouch America, Inc. 2658 18533 Ventura Blvd., Suite 204 Tarzana CA 91356IP Networks, Inc. 7995 PO Box 192366 San Francisco CA 94119-2366

Page 9 of 21

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California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

IPC Network Services, Inc. 8029 Wall Street Plaza 88 Pine Street, 15th Floor

New York NY 10005

Irridigital, LLC 2763 8712 Pendleton Drive Granite Bay CA 95746ITC Deltacom Communications, Inc. Q728 7037 Old Madison Pike, Ste 400 Huntsville AL 35802KDDI America, Inc. 7766 375 Park Avenue, 7th Floor New York NY 10152Kerman Telephone Co. 246 811 So. Madera Ave. Kerman CA 93630Kern River Gas Transmission Company 188 PO Box 71400 Salt Lake City UT 84171-0400

Kertel Communications, Inc. 7824 c/o Tax Department 7447 N. Palm Bluff #101 Fresno CA 93711Kiger Telephone & Telephony, LLC Q498 999 18th Street, Suite 1825 Denver CO 80202Kings County Canal Company 412 P.O. Box 877 Corcoran CA 93212KMC Data, LLC Q437 1545 Route 206 Ste 300 Bedminster NJ 7921KMC Funding Corporation 7962 1545 Route 206 Bedminster NJ 07921KMC Millennium, LLC 7905 1545 Route 206, Suite 300 Bedminster NJ 07921KMC Telecom IX, Inc. Q443 1545 Route 206 Bedminster NJ 07921KMC Telecom Solutions, LLC 7987 1545 Route 206 Bedminster NJ 07921KMC Telecom V, Inc. Q204 1545 Route 206 Bedminster NJ 07921KMC Telecom VII, LLC Q442 1545 Route 206 Bedminster NJ 07921KMC Telecom XI, LLC 7963 1545 Route 206 Bedminster NJ 07921Knox LaRue 3357 dba Atlas Radiotelephone Co. 2171 Ralph Avenue Stockton CA 95206Korea Telecom America, Inc. 7781 3435 Wilshire Blvd. #2160 Los Angeles CA 90010Kouso Communications, LLC Q574 21430 Kenyon Ct Sterling VA 20164KSG America Q583 3333 Wilshire Blvd 3614 Los Angeles CA 90010La Paloma Generating Company, LLC 1112 PO Box 175 McKittrick CA 93251-0175Lake County Railroad 834 513 Center Street Lakeview OR 97630Larkspur Energy LLC 1142 c/o Diamond Generating Corporation 333 South Grand Ave., Suite 1570 Los Angeles CA 90071LCR Communications, LLC Q729 100 W. Big Beaver Rd., Ste 200 Troy MI 48084LCR Services, Inc. 7983 dba: LCR/Premysis Technologies 1650 South Amphlett Blvd., Ste 115 San Mateo CA 94402LDC Telecommunications, Inc. 7609 c/o InterControllers, Inc. 10012 N. Dale Mabry Hwy, Ste 215 Tampa FL 33618Leading Edge Broadband Services, LLC 7981 5823 Newton Dr., Suite D Carlsbad CA 92008

Least Cost Routing, Inc. 7644 1700 Old Meadow Rd. McLean VA 22102Legacy Long Distance International 7699 10833 Valley View St., Ste 150 Cypress CA 90630-5040Legent Communications Corporation 7978 21084 Bake Parkway, Suite 108 Lake Forest CA 92630Level 3 Communications, LLC 7761 1025 Eldorado Blvd. Broomfield CO 80021Lightyear Network Solutions, LLC 7527 1901 Eastpoint Parkway Louisville KY 40223Line Systems, Inc. Q680 17 Campus Blvd., Suite 100 Newtown Square PA 19073Linea Latina Q509 12750 High Bluff Dr., Suite 200 San Diego CA 92130Litespan, Inc. Q601 21 Twin Oaks Oval Springfield NJ 07081Local Exchange Technologies, LLC Q529 Global Voice and Data PO Box 28603 San Jose CA 95159Local Fiber, LLC 7976 570 Lexington Ave 3rd Floor New York NY 10022Locus Telecommunications, Inc. 8017 1111 Sylvan Ave. Englewood Cliffs NJ 07632Lodi Gas Storage, LLC 198 14811 Saint Mary's Lane, Suite 150 Houston TX 77079Long Beach Generation LLC 1111 c/o Dynegy, Inc. 2828 No. Monroe Decatur IL 62526Long Distance Consolidated Billing Co. Q341 145 South Livernois Suite 199 Rochester MI 48307

Page 10 of 21

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California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

Long Distance of Michigan, Inc. P652 dba LDMI Telecommunications Fonetel 27777 Franklin Road, Suite 500 Southfield MI 48034

Looking Glass Networks, Inc. 7861 111 W 22nd Street, Suite 600 Oak Brook IL 60523Los Angeles SMSA Ltd., Partnership 2532 dba Verizon Wireless PO Box 7028 Bedminster NJ 07921-7028Los Esteros Critical Energy Facility LLC 1143 c/o Calpine Corporation PO Box 11749 Pleasanton CA 94588-1749

LSSI Corp Q113 c/o Raritan Plaza III 101 Fieldcrest Ave Edison NJ 08837Lucky Communications, Inc. 8006 1111 Mission St. San Francisco CA 94103Madera Radio Dispatch, Inc. 3362 P.O. Box 28 Madera CA 93639Marathon Communications Corporation Q056 dba: Marathon USA Tax Department 8014 Cumming Hwy., Sta 403-357 Canton GA 30115

Marathon Communications, Inc. P658 1550 N. 34th Street, Suite #200 Seattle WA 98103MasterCall Communications, Inc. Q730 50 Broadway, Ste 1109 New York NY 10004Matrix Telecom, Inc. 2383 c/o Telecom Professionals, Inc. 300 N. Meridan Ave, Ste 280 Oklahoma City OK 73107McBlue Telecom, Inc. 7938 15910 Ventura Blvd., Ste 1500 Encino CA 91436McCloud Railway Company 883 a subsidiary of 4-Rails, Inc. P.O. Box 1500 McCloud CA 96057McGraw Communications Q515 228 East 45th Street, 12th Floor New York NY 10017MCI Metro Access Transmission Services, LLC

2372 c/o Tax Department, C2-3-433A 22001 Loudoun County Pkwy Ashburn VA 20147

MCIWorldCom Network Services, Inc. 2274 c/o Tax Department, C2-3-433A 22001 Loudoun County Pkwy Ashburn VA 20147McLeodUSA Network Services, Inc. 7914 P.O. Box 3177

6400 C Street SouthwestCedar Rapids IA 52406-3177

McLeodUSA Telecommunications Services, Inc.

7785 dba McLeod USA c/o Tax Department P.O. Box 3177, 6400 C Street SW Cedar Rapids IA 52406-3177

Mendocino Railway 815 341 Industrial Way Woodland CA 95776-6202MercedNet, Inc. 7904 c/o Local Access Communications PO Box 683 Centralia WA 98531Mercury Telecom, Inc. 8028 23875 West Ventura Vlvd., Suite 140 Calabasas CA 91302Metcalf Energy Center 1133 c/o Calpine Corporation PO Box 11749 Pleasanton CA 94588-1749Metro Access Exchange, LLC 7932 731 Market Street Ste 200 San Francisco CA 94103Metro One Telecommunications, Inc. 2754 11200 Murray Scholls Place Beaverton OR 97007Metro PCS California/Florida, Inc. 2733 8144 Walnut Hill Lane, Suite 800 Dallas TX 75231Metro Teleconnect Companies, Inc. Q683 MBDG LLC, Sears Connect 2150 Herr Street Harrisburg PA 17103Metrocall, Inc. 3430 Ad Valorem Services PO Box 211507 Bedford TX 76095Metropolitan Telecommunications of CA, Inc.

Q373 Met Tel 44 Wall St 14th Floor New York NY 10005

MG LLC Q684 Tranzact, MBDG LLC, SearsConnect Two Executive Drive, Suite 900 Fort Lee NJ 07024MG, LLC D087 Two Executive Dr, Ste 900 Fort Lee NJ 07024Micro General Services Corp. 7777 601 Riverside Avenue

11th Floor Tax DepartmentJacksonville FL 32204

Midwestern Telecommunications, Inc. Q304 PO Box 1401 Chicago Heights IL 60412Miracle Communications, Inc Q059 Tax Department 725 Lakefield Road, Suite G Westlake Village CA 91361Mirant Delta, LLC 1109 1350 Treat Blvd. Walnut Creek CA 94598Mirant Potrero, LLC 1108 1350 Treat Blvd. Walnut Creek CA 94598Mobil Pacific Pipeline Company 483 c/o Exxon Mobil Corporation P.O. Box 53 Houston TX 77001-0053Mobilephone of Humboldt, Inc. 3005 2416 Broadway Street Eureka CA 95501Modesto & Empire Traction Company 850 P.O. Box 3106 Modesto CA 95353Mojave Pipeline Company 187 c/o Property Tax Dept. P.O. Box 1087 Colorado Springs CO 80944

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California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

Mountain Utilities 185 P. O. Box 205 Kirkwood CA 95646Mountainview Power Company, L.L.C. 1119 2244 Walnut Grove Avenue

Quad 2-D, G.O. #1Rosemead CA 91770

Moving Bytes, Inc 7579 100 Wall Street, 15th Floor New York NY 10005Mpower Communications Corporation 7724 175 Sully's Trail, Suite #300 Pittsford NY 14534Mtel America, Inc. Q686 1819 Polk Street, #320 San Francisco CA 94109Myzia Communications, LLC Q687 3911 Long Beach Blvd., Ste A Long Beach CA 90807N A C T, Inc. 2629 8209 La Sierra Avenue Whittier CA 90605N.T. Assets, LLC 7968 c/o Tax Dept 7125 Columbia Gateway, Ste 200 Columbia MD 21046Napa Valley Wine Train, Inc. 894 1275 McKinstry Street Napa CA 94559National Access Long Distance, Inc. Q506 2055 Gateway Place, Ste. 400 San Jose CA 95110National Access Long Distance, Inc. Q609 2055 Gateway Pl Ste 400 San Jose CA 95110National Brands, Inc. 2423 Sharenet Communication Company 4633 West Polk Street Phoenix AZ 85043National Comtel Network, Inc. 2443 18340 Ventura Blvd., Suite 218 Tarzana CA 91356National Directory Assistance, LLC Q516 12700 Shelbyville Road, Danville Bldg Louisville KY 40243National Viedophone Q576 10390 Wilshire Blvd Penthouse 9 Los Angeles CA 90024Nations Broadband, Inc. 7613 dba: Nations Tel 13455 Noel Road, Suite 1000 Dallas TX 75240Nationwide Telecom, Inc. 8026 7545 Shoupe Ave., Unit A West Hills CA 91307Natomas Central Mutual Water Company

435 2601 West Elkhorn Blvd. Rio Linda CA 95673

Navigator Telecommunications, LLC Q061 Tax Department P.O. Box 13860 North Little Rock AR 72113-0860Necc Telecom, Inc. Q689 605 North Shore Drive, Unit 101-103 Jeffersonville IN 47130Net One International, Inc. P804 4037 Metric Drive, Ste 200 Winter Park FL 32792netGuru, Inc 7906 22700 Savi Ranch Parkway Yorba Linda CA 92887Netifice Communications, Inc. 7946 555 Anton Blvd., 2nd Floor Costa Mesa CA 92626NetLojix Telecom, Inc. Q141 501 Bath Street Santa Barbara CA 93101NetSolve Incorporated 7528 9500 Amber Glen Blvd. Austin TX 78727Network Billing Systems, LLC Q063 Tax Department 155 Willowbrook Blvd Wayne NJ 07470Network Communications Int'l Corp Q064 1809 Judson Rd. Longview TX 75605Network Enhanced Technologies, Inc. 7571 700 So. Flower Street, Suite 420 Los Angeles CA 90017Network IP, LLC Q161 119 West Tyler St #100 Longview TX 75601Network Operator Services, Inc. P885 P.O. Box 3529

119 West Tyler Suite 260Longview TX 75606

Network Pts, Inc. Q690 14472 Wicks Blvd San Leandro CA 94577Network Telephone Services, Inc. 7636 21135 Erwin Street Woodland Hills CA 91367Neutral Tandem - California, LLC 8002 One South Wacker, Suite 200 Chicago IL 60606New Access Communications, LLC Q352 801 Nicollet Mall, Suite 350 Minneapolis MN 55402New Century Telecom, Inc. P894 8180 Greensboro Drive Suite 700 Mc Lean VA 22102New Edge Network, Inc. 7800 3000 Columbia House Blvd., Suite 106 Vancouver WA 98661-2969New Global Telecom, Inc. 7729 600 12th St., Suite 200 Golden CO 80401-6141New Horizon Communications Group Q692 Nexus Communications Tsi, Inc. 335 Bear Hill Road Waltham MA 02451New World Telecom International, Inc. 7967 c/o New World Telecommunications

Limited17/F Chevalier Commercial Centre 8 Wang Hoi Road

Kow Loon Bay . Hong Kong

Nextel of California, Inc. 2737 Nextel Property Tax Department 201 Mission Street, Suite 1400 San Francisco CA 94105-1831NextG Networks Of California 7982 1759 South Main St., Ste 128 Milpitas CA 95035Nextwave Personal Communications Inc.

D078 11500 South Eastern Ave. Henderson NV 89052

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California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

Nextwave Telecom, Inc. 2732 11500 South Eastern Ave. Henderson NV 89052Nexus Communications, Inc. Q693 Nexus Communications TSI, Inc. 3629 Cleveland Avenue, Ste. C Columbus OH 43224NII Communications, Ltd Q256 1717 North Loop 1604 East, #250 San Antonio TX 78232NobelTel, LLC 7992 5759 Fleet St, Suite 210 Carlsbad CA 92008Norcast Communications Corporation 7998 1998 Santa Barbara Street, #100 San Luis Obispo CA 93401Norlight Telecommunications Inc. 7586 13935 Bishops Drive Brookfield WI 53005Norstan Network Services Inc. 2460 4805 Independence Parkway, Suite 101 Tampa FL 33634North Baja Pipeline, LLC 180 1400 Southwest 5th Ave., Suite 900 Portland OR 97201North County Communications Corp. P408 3802 Rosecrans Street, Suite 485 San Diego CA 92110Northwest Microwave, inc. Q209 PO Box 111 Yakima WA 98907Norvergence, Inc. Q608 550 Broad St., 3rd Flr Newark NJ 07102NOS Communications, Inc. 2416 4380 Boulder Highway Las Vegas NV 89121NOSVA, LP 7508 4380 Boulder Highway Las Vegas NV 89121Nova Cellular West, Inc. 2605 dba San Diego Wireless

CommunicationsP.O. Box 230987 Encinitas CA 92023-0987

Now Communications, Inc Q069 1375 South Semoran Blvd., Bldg 5, Suite 1348

Winter Park FL 32792-5513

NTC Network, LLC 7790 633 W. 5th Street, 56th Floor Los Angeles CA 90071-2005NTCH-CA, Inc. 2764 dba Clear Talk 703 Pier Avenue, Suite B (PMB#813) Hermosa Beach CA 90254Ntera, Inc. Q380 1020 N.W. 163 Drive Miami FL 33169NTI of California, LLC 7778 250 East Penny Rd. Wenatchee WA 98801NTT America, Inc. 7732 101 Park Avenue, Floor 41F New York NY 10178Nui Telecom, Inc. Q472 550 Route 202/206, 2nd Floor Bedminster NJ 07921NYNEX Long Distance Company 7623 dba Verizon Enterprise Solutions P.O. Box 152206 Irving TX 75015-2206O1 Communications, Inc. 7791 1515 K St., Suite 100 Sacramento CA 95814Oakland Terminal Railway Company 839 c/o Burlington Northern Santa Fe Attn: Tax Department

P.O. Box 961089Fort Worth TX 76131-0089

O'Brien Telecom D029 80044 29 Palms Highway, HC02 Box 642

Twentynine Palms CA 92277

OCMC, Inc. Q560 One Call Communications, Inc. 801 Congressional Blvd Carmel IN 46032OLS, Inc. P955 217 Rosewell St., Ste 100 Alpharetta GA 30004OmniPoint Communications Inc. 2761 dba T-Mobile 12920 SE 38th Street Bellevue WA 98006One Phone, Inc. 8023 OWTel 1641 W. Main Street, Suite 411 Alhambra CA 91801One Star Long Distance, Inc. P957 7100 Eagle Crest Boulevard, Suite B Evansville IN 47715Onelink Communications, Inc. Q504 Firstlink Communications 8400 N. University Dr., Suite 204 Tamarac FL 33321OnFiber Communications, Inc. 7892 11921 N. Mopac Exp., Suite 100 Austin TX 78759-3545OnStar Corporation 2759 300 Renaissance Center,

Mailcode: 482-C14-C86Detroit MI 42865

Openpop.com, Inc. 7953 3055 Wilshire Blvd., Suite 730 Los Angeles CA 90010Opentel Communications, Inc. 7723 4655 Old Ironsides Drive, Ste 350 Santa Clara CA 95054Operator Service Company 2484 OSC 2912 Lakeside Drive Oklahoma City OK 73120OPEX Communications, Inc Q071 500 East Higgins Rd Elk Grove Village IL 60007Option One Telecom, Inc. 7989 dba: 01 Telephone 1515 K St., Ste 100 Sacramento CA 95814Otay Mesa Generating Company, LLC 1134 c/o Calpine Corporation PO Box 11749 Pleasanton CA 94588-1749P.L.D.T. Us Retail Incorporated Q695 624 S. Grand Avenue, Suite 1904 Los Angeles CA 90017Pacific Bell Telephone Company 279 dba: SBC California One SBC Center, Rm 36-M-01 St. Louis MO 63101Pacific Bell Wireless, LLC 2748 dba Cingular Wireless 12920 SE 38th Street Bellevue WA 98006

Page 13 of 21

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California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

Pacific Centrex Services, Inc. 7735 PCSI 6855 Tujunga Avenue North Hollywood CA 91605Pacific Gas & Electric Co. 135 Capital Accounting c/o State & Local Taxes - B11A P. O. Box 770000 San Francisco CA 94177Pacific Harbor Lines 813 340 Water Street Wilmington CA 90744Pacific Pipeline System, LLC 486 5900 Cherry Avenue Long Beach CA 90805Pacific Telesis Mobile Services, LLC 2724 dba Cingular Wireless PO Box 97061 Redmond WA 98073-9761Pacific Terminals LLC 488 5900 Cherry Avenue Long Beach CA 90805PacifiCorp 106 825 NE Multnomah, Suite 1900 Portland OR 97232-4116Pacific-South Telecom, Inc. Q414 3419 Westminster Ave Ste 312 Dallas TX 75205Pac-West Telecomm, Inc. 2043 1776 March Lane, Suite 250 Stockton CA 95207PaeTec Communications, Inc. 7814 One Paetec Plaza

600 Willowbrook Office ParkFairport NY 14450

Pajocom, LLC Q696 700 Wilshire Blvd, 6Th Floor Los Angeles CA 90017Palomar Energy LLC 1147 c/o Sempra Energy Resources 101 Ash Street HQ 06B San Diego CA 92101Pan Asia Communications Corporation Q613 14936 Dillow St Westminster CA 92683Pannon Telecom, Inc. 7834 c/o Tax Department 5308 Derry Ave. Suite J Agoura Hills CA 91301Pastoria Energy Facility, LLC 1131 c/o Calpine Corporation PO Box 11749 Pleasanton CA 94588-1749Paxio, Inc. Q698 Powernet Global Communications 10568 Magnolia Ave., Suite 127 Anaheim CA 92804Paxx Telecom, LLC Q286 PO Box 12637 Scottsdale AZ 85267-2637Pay-Less Cellular 2683 2600 Wilshire Blvd. Santa Monica CA 90403Peak Communications, Inc. 7916 1442 Lincoln Ave., Suite 479 Orange CA 92865Phone1, Inc. Q458 100 N Biscayne Blvd., Suite 2500 Miami FL 33132Phoneco, LP Q607 7900 Carpenter Freeway Dallas TX 75247Phonetec PCS, LLC D086 3300 North A St, Ste 108 Midland TX 79705Pinnacles Telephone Co. 209 340 Live Oak Road Paicines CA 95043-9998Pioneer Telecom, Inc. Q344 5940 Hamilton Blvd, Suite H-1 Allentown PA 18106-9648Plains Pipeline, LP 465 3600 Bowman Court Bakersfield CA 93308Plumas-Sierra Rural Electric Cooperative

176 73233 Highway 70, Suite A Portola CA 96122

PNG Telecommunications, Inc. 7588 c/o Tax Department P.O. Box 1848 West Chester OH 45071-1848Point BTA 371 LLC 3433 715 Broadway, Ste 320 Santa Monica CA 90401Point BTA 79 LLC 3432 715 Broadway, Ste 320 Santa Monica CA 90401Point To Point, Inc. 7792 3100 Zinfandel Drive, #150 Rancho Cordova CA 95670Polestar Group, Inc. Q700 Linkross Communications 12110 E. Slauson Ave Santa Fe Springs CA 90670Ponderosa Cablevision 7894 P.O. Box 21 O'Neals CA 93645Ponderosa Telephone Co., The 205 P.O. Box 21 O'Neals CA 93645Preferred Carrier Services, Inc. 7615 14681 Midway Road, Suite 105 Addison TX 75001Preferred Long Distance, Inc. 2100 16830 Ventura Blvd., Suite 350 Encino CA 91436Premier Telecom, Inc. Q549 400 East Atlantic Blvd., Suite A Pompano Beach FL 33060Premiere Network Services, Inc. Q124 1510 North Hampton Rd, #120 De Soto TX 75115Pre-Paid Phones, Ltd. LLC P964 Tax Department PO Box 82097 Las Vegas NV 89180Prepaid Tel.Com, Inc. 7937 409 Center Street Yuba City CA 95491Primo Communications, Inc. Q547 617 Birchtree Court Rochester Hills MI 48306Primus Telecommunications, Inc. 7686 7901 Jones Branch Drive, Suite 900 McLean VA 22102-3316PromiseVision Technology, Inc. Q175 1050 E. 2nd Street, PMB 212 Edmond OK 73034Pronet Communications Incorporated Q487 3290 Blazer Parkway, Suite 201 Lexington KY 40509PT-1 Communications, Inc. 7709 30-50 Whitestone Expressway Flushing NY 11354Public Communications Services, Inc. 7811 c/o Tax Department 11859 Wilshire Blvd., Suite 600 Los Angeles CA 90025

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California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

Public Interest Network Services Inc. P859 50 West 17th Street, 9th Floor New York NY 10011Q2 Telecom, Inc. 7942 dba: Callsave Telecom 110 West 9th ST., #518 Wilmington DE 19801Quality Telephone, Inc. Q731 PO Box 7310 Dallas TX 75209QuantumShift Communications, Inc. 7772 88 Rowland Way Novato CA 94945Quasar Communications Corporation Q701 15610 Boulder Oaks Drive Houston TX 77084Questar Southern Trails Pipeline Company

196 P.O. Box 45360 Salt Lake City UT 84145-0360

Quick Tel, Inc. Q346 324 Trinity Place Elizabeth NJ 07201Quick-Tel, Inc. 7880 c/o Tax Department 17360 Colima Road, #353 Industry CA 91748QWBS Services, Inc. D079 5775 Morehouse Dr San Diego CA 92121Qwest Communications Corporation 2463 1801 California Street, 25th Floor Denver CO 80202Qwest Interprise America, Inc. 7577 Attn. Prop Tax Dept 1801 California Street, 25th Floor Denver CO 80202QX Telecom LLC Q395 230 Fifth Ave Suite 800 New York NY 10001R2C Communications, Inc. Q619 9532 Mission Rd, #25 Overland Park KS 66206Radiant Telecom, Inc. Q294 1020 N.W. 163 Drive Miami FL 33169Radio Electronics Products Corp. 3374 PO Box 994650 Redding CA 96099RB Communications, Inc. 8012 301 East Ocean Blvd., Ste 1720 Long Beach CA 90802RCN Telecom Services of California, Inc.

7775 c/o Tax Dept. 105 Carnegie Center Princeton NJ 08540

Real Navigation Systems Corporation 7755 Real Telephone Company 1215 Pacific Avenue, Suite 102 San Francisco CA 94109Reduced Rate Long Distance, LLC Q355 1800 Penbrooke Dr., Suite 300 Orlando FL 32810Reliant Energy Coolwater, Inc. 1113 1000 Main Street, Office 1980-E Houston TX 77002Reliant Energy Ellwood, Inc. 1117 1000 Main Street, Office 1980-E Houston TX 77002Reliant Energy Etiwanda, Inc. 1116 1000 Main Street, Office 1980-E Houston TX 77002Reliant Energy Mandalay, Inc. 1114 1000 Main Street, Office 1980-E Houston TX 77002Reliant Energy Ormond Beach, Inc. 1115 1000 Main Street, Office 1980-E Houston TX 77002Resort Operator Services (Buehner-Fry Inc.)

2116 40 NW Greenwood Ave. Bend OR 97701

RGB Communicatiions, LLC Q432 P.O. Box 1516 San Martin CA 95046RGT Utilities of California, Inc. 7899 Rockefeller Group Telecom. Services,

Inc.1221 Avenue of the Americas, 3rd Floor New York NY 10020-1095

RhondaCom, Inc. 2448 dba Continental Network Services 6850 Regional Street, Suite 100B Dublin CA 94568Richmond Pacific Railroad Corporation 857 c/o Crawford, Pimentel & Co., Inc.,

CPA's2150 Trade Zone Blvd., Suite 200 San Jose CA 95131

Ridley Telephone Company, LLC Q534 470 Norriston Rd. Ste 201 Blue Bell PA 19422Ripple Services, Inc. Q704 Nowalsky, Bronston & Gothard,

Attorneys at Law3500 N. Causeway Blvd., Ste 1442 Metairie LA 70002

RuralWest - Western Rural Broadband, Inc.

7996 PO Box 52968 Bellevue WA 98015-2968

Sacramento Municipal Utilities District 487 P.O. Box 15830, MS:B302 Sacramento CA 95852-1830Sacramento Valley Limited Partnership 2513 dba Verizon Wireless PO Box 7028 Bedminster NJ 07921-7028Sage Telecom, Inc. Q434 805 Central Exp. S. Ste 100 Allen TX 75013Samsung Networks America, Inc. 7939 85 West Tasman Drive San Jose CA 95134San Ardo Pipeline Company 469 c/o Chevron USA, Inc. PO Box 1392 Bakersfield CA 93302San Carlos Telecom, Inc. 7845 Creative Interconnect Telecom 555 Old County Road, Suite 100 San Carlos CA 94070San Diego & Arizona Eastern Railway Co.

863 5300 Broken Sound Blvd. NW Boca Raton FL 33487

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California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

San Diego & Imperial Valley Railroad Co. Inc.

865 5300 Broken Sound Blvd. NW Boca Raton FL 33487

San Diego Communications, LLC D060 4755 Oceanside Blvd. #100 Oceanside CA 92456San Diego Gas & Electric Company 141 101 Ash Street HQ 06B San Diego CA 92101-3017San Diego Telecomm, Inc. 7708 5630 La Jolla Blvd. La Jolla CA 92037San Joaquin Valley Railroad Company 897 5300 Broken Sound Blvd., NW Boca Raton FL 33487Santa Cruz Big Trees & Pacific Railway Co.

896 dba Roaring Camp Railroad PO Box G-1 Felton CA 95018

Santa Maria Valley Railroad Co. 869 P.O. Box 340 Santa Maria CA 93456SBC ASI/SBC ASI P&L L.P. 7885 dba: SBC Advanced Solutions, Inc. One SBC Center, Room 36-M-01 St. Louis MO 63101Searles Valley Minerals Operations Inc. 475 9401 Indian Creek Pkwy, Bldg 40,

Ste 10000Overland Park KS 66210

Sempra Fiber Links 7850 c/o Sempra Energy 101 Ash Street, HQ06B San Diego CA 92101-3017Senco Net, Inc. Q484 12340 Santa Monica Blvd., Suite 215 Los Angeles CA 90025Seren Innovations, Inc. 7832 c/o Tax Department 15 South 5th Street, Suite 500 Minneapolis MN 55402SES Americom California, Inc. 7621 4 Research Way Mail Stop 3-10 Princeton NJ 08540-6684SES Americom, Inc. 2275 4 Research Way Mail Stop 3-10 Princeton NJ 08540-6684SFPP, L.P. 461 c/o Kinder Morgan Energy Partners,

L.P.1100 Town & Country Road Orange CA 92868

Shared Commmunications Services, Inc. 2422 463 Aviation Blvd., Suite 120 Santa Rosa CA 95403

Shell California Pipeline Company L.P. 468 c/o Tax Department - Property P. O. Box 4369 Houston TX 77210-4369Sierra Northern Railway 898 341 Industrial Way Woodland CA 95776-6202Sierra Pacific Power Company 146 c/o Tax Department P.O. Box 10100 Reno NV 89520-0024Sierra Telephone Company, Inc. 286 P.O. Box 219 Oakhurst CA 93644-0219Sierra Telephone Long Distance 7705 P.O. Box 219 Oakhurst CA 93644Signal Telecom Corp. D062 PO Box 326 Larkspur CA 94977Single Billing Services, Inc. 7873 dba: Asian American Ass./Fiesta Tel c/o Tax Department 9550 Flair Drive, Ste 510 El Monte CA 91731Siskiyou Long Distance Company Q317 PO Box 157, 30 Telco Way Etna CA 96027-0157Siskiyou Telephone Company, The 301 P. O. Box 157 Etna CA 96027-0157Sky Telecom, Inc. Q616 15625 Alton Parkway Ste B Irvine CA 92618SLO Cellular, Inc. 2687 dba: CellularOne of San Luis Obispo 733 Marsh Street, Suite B San Luis Obispo CA 93401Smart City Networks LP 2099 28 West Grand Avenue Montvale NJ 07545-2100Smartel Cellular Telecomm., Inc. 2744 2410 Wardlow Rd., Suite 111 Corona CA 92880SmartStop, Inc. 7776 315 SW Fifth Avenue, Ste 600 Portland OR 97204Snip Link, LLC Q217 100-A Twinbridge Drive Pennsauken NJ 08110Southern California Edison Co. 148 2244 Walnut Grove Avenue

QUAD 2-D, G.O. #1Rosemead CA 91770

Southern California Gas Co. 149 101 Ash Street, Mail Loc. HQ06B San Diego CA 92101-3017Southern California Water Company 101 Attn: Tax Department 630 E. Foothill Blvd. San Dimas CA 91773Southwest Gas Corporation 152 P.O. Box 98510 Las Vegas NV 89193-8510Southwest Transmission Cooperative, Inc.

193 P.O. Box 670 Benson AZ 85602

Spacenet, Inc. 2054 1750 Old Meadow Road McLean VA 22102Spectrum II Inc 2456 8001 Indian Springs Orangevale CA 95662Sprint Communications Co., L.P. 2014 Property Tax Department P.O. Box 12913

Mail Stop: KSOPHL0512-5APTXShawnee Mission KS 66282-2913

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California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

Sprint Services, Inc. 7727 P.O. Box 12913 Shawnee Mission KS 66282Sprint Spectrum L.P. 2722 dba Sprint PCS P.O. Box 8430 Kansas City MO 64114-8430Sprint Telephony PCS, L.P. 2720 P.O. Box 8430 Kansas City MO 64114-8430St. Andrews Telecommunications, LLC Q086 Tax Department 1611 St. Andrews Dr., Suite D Lawrence KS 66047Standard Gas Company 400 c/o The Chevron Companies P.O. Box 285 Houston TX 77001Standard Pacific Gas Line Incorporated 189 c/o Capital Accounting/State & Local

TAX (B11A)P.O. Box 770000 San Francisco CA 94177

Star Number, Inc. D080 1601 McCormick Dr Largo MD 20774Startec Global Licensing Company 7663 Startec Global Communications 1151 Seven Locks Road Potomac MD 20854Stockton Mobilphone, Inc. 3379 c/o Atlas Radiotelephone Co. 2171 Ralph Avenue Stockton CA 95206Stockton Terminal and Eastern Railroad 878 1330 N. Broadway Avenue Stockton CA 95205

Sunrise Power Company, LLC 1137 c/o ChevronTexaco Corporation Attn: Tax Department PO Box 1392

Bakersfield CA 93302

Supra Telecomm & Info Systems, Inc. P974 2901 SW 149th Ave., Ste 300 Miramar FL 33027SureWest Long Distance 7707 P.O. Box 969 Roseville CA 95678SureWest Telephone 294 P.O. Box 969 Roseville CA 95678SureWest Televideo 7961 dba: SureWest Broadband PO Box 969 Roseville CA 95678Surprise Valley Electrification Corp. 173 P.O. Box 691 Alturas CA 96101SWB Communications Services, Inc. 7951 One SBC Center, Room 36-M-1 St. Louis MO 63101Sylvan B. Malis 3360 dba Coast Mobilphone Service 220 W. Canon Perdido St. Santa Barbara CA 93101Symtelco Q705 1385 Weber Industrial Drive Cumming GA 30041Talk America, Inc. 7677 dba Network Services of New Hope c/o Tax Department 6805 Route 202 New Hope PA 18938TC Telephone, LLC 8024 545 Sykes Avenue Red Bluff CA 96080TCAST Communications, Inc. 7625 24251 Town Center Drive, 2nd Floor Valencia CA 91355TCO Network Inc. Q594 TCO 12970 W Bluemound Rd Ste 301 Elm Grove WI 53122TDS Long Distance Corporation Q206 TDS Telecom PO Box 32396 Knoxville TN 37930-2396Telco Network Services, Inc. 7762 c/o Meritax, LLC 15455 N. Dallas Parkway, Ste 925 Addison TX 75001Tele Circuit Network Corporation Q708 1536 Dunwoody Village Pkwy.,

Suite 250Atlanta GA 30338

Telecare, Inc. 2421 dba Roudebush Communications, Inc. 444 Lafayette Road Noblesville IN 46060Telecarrier Services, Inc. P845 75 South Broadway, Ste 302 White Plains NY 10601-4413Telecom Consultants Inc. 8033 745 East Locust Ave., Suite 109 Fresno CA 93720Telecom House Inc. 7934 8421 Wilshire Blvd., Ste 300 Beverly Hills CA 90211Telecom Management, Inc. Q470 dba: Pioneer Telephone c/o: Pioneer Telephone 583 Warren Ave. Portland ME 04103Telecom United, LLC Q620 3801 Vista Point Way Palmdale CA 93551Teledata Solutions, Inc. 7980 dba: TSI 200 N. Westlake Blvd., Ste 104 Westlake Village CA 91362TeleDias Communications, Inc. Q545 5605 Riggins Ct., Suite 265 Reno NV 89502Telefyne Incorporated Q375 4286 Woodbine Road Suite B Pace FL 32571Teleglobe America, Inc. 7760 Tax Department 12010 Sunset Hills Road, Ste 410

1 Discovery SquareReston VA 20190

Telemanagement Services, Inc. 7843 c/o Tax Department 3835 R East Thousand Oaks Blvd., Ste 422

Westlake Village CA 91362

Telemanagement Systems, Inc. Q165 12150 E. Briarwood Ave. #146 Centennial CO 80112-6756Telemex International 7991 4111 Buchanan St Riverside CA 92503Telenational Communications, Inc. Q495 Box 8658 Breckenridge CO 80424Telenor Satellite Services, Inc. 7948 1101 Wootten Parkway Rockville MD 20852

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California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

Telespan Carrier Access, LLC Q711 125 E. De La Guerra Street, Suite 201 Santa Barbara CA 93101Telespan Communications, LLC 7956 125 E. De La Guerra St., Ste 201 Santa Barbara CA 93101-2239TeleUno, Inc. Q247 2754 West Atlantic Blvd #8 Pompano Beach FL 33069Telewest, Inc. 8018 953 South Frontage Rd. W, Ste 208 Vail CO 81657Teligent Services, Inc. 7715 460 Herndon Parkway, Suite 100 Herndon VA 20170Teliss, LLC Q526 9093 Technology Drive, Ste 104 Fishers IN 46038Telmex USA, LLC 7866 3350 SW 148th Avenue, Suite 132 Miramar FL 33027Telrite Corporation Q599 PO Box 2207 Covington GA 30015Telscape Communications, Inc. 7907 606 E. Huntington Dr. Monrovia CA 91016-3677Telstra Incorporated 7852 575 Fifth Ave 39th Floor New York NY 10017Telswitch, Inc. 7544 dba Tel-One 343 E Main Street, #321 Stockton CA 95202-2905Tesco P783 1263 Alicante Dr. Pacifica CA 94044TGEC Communications, Co., LLC 7747 191 West 25th Ave. San Mateo CA 94403The Entheos Company Q592 PO Box 887 Pasadena CA 91102The Free Network, LLC. Q090 Tax Department 1607 E. Big Beaver Road, Suite 201 Troy MI 48083The Telephone Connection IXC Services, LLC

7867 9911 West Pico Blvd., Suite 680 Los Angeles CA 90035

The Telephone Connection Local Services, LLC

7846 9911 West Pico Blvd., Suite 680 Los Angeles CA 90035

Think 12 Corporation Q713 1530 Barclay Blvd. Buffalo Grove IL 60089Threshold Communications, Inc. Q610 16541 Redmond Wy #245C Redmond WA 98052Time Warner Cable, Inc. 7642 c/o Time Warner Cable Tax Dept P.O. Box 7467 Charlotte NC 28241-7467Time Warner Telecom of California, L.P.

7522 c/o Time Warner Telecom-Tax Dept. 10475 Park Meadows Dr. Littleton CO 80124

T-Netix Telecommunicatons Services, Inc.

Q631 2155 Chenault Dr., # 410 Carrollton TX 75006

Ton Services, Inc. 7782 c/o Tax Department 1104 Country Hills Dr. Ogden UT 84403Total Call International, Inc. 7876 707 Wilshire Blvd., 9th Floor Los Angeles CA 90017Totel Corporation P786 48 Loraine Court San Francisco CA 94118Touch 1 Communications 7647 100 Brookwood Road Atmore AL 36502Touchtone Communications, Inc. Q571 16 S Jefferson Rd Whippany NJ 07981Trans National Communications International Inc.

Q111 2 Charles Grale West Boston MA 02215

Transcom Communications, Inc. Q715 1925 W. John Carpenter Freeway, Ste. 500

Irving CA 75063

Transcommunications, Inc. 7703 6125 Preservation Dr. Chattanooga TN 37416Trans-Elect NTD Path 15, LLC 156 1850 Centennial Park Drive,

Suite 480Reston VA 20191

Transwestern Pipeline Company 153 PO Box 4967 Houston TX 77210-4967Transworld Network Corp. 2478 7702 Woodland Center Suite 50 Tampa FL 33614Traq Wireless, Inc. D041 8300 N. Mopac Expressway,

Suite 310Austin TX 78759

Travelers Telecommunications, Inc. 2735 17141 Ventura Blvd., Suite 204 Encino CA 91316Tremcom International, Inc. 7538 626 Wilshire Blvd., Suite 300 Los Angeles CA 90017-2916Tricom USA, Inc. Q536 1 Exchange Place, Suite 400 Jersey City NJ 07302TRI-M Communications, Inc. 7740 TMC Communications 820 State Street, 5th Floor Santa Barbara CA 93101

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California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

Trinsic Communications, Inc. 7822 Tax Department 601 S. Harbour Island Blvd., Suite 220

Tampa FL 33602

Trona Railway Co. 882 c/o IMC Chemicals, Inc. 9401 Indian Creek Pkwy, Ste 1000 Overland Park KS 66210TTX Company 618 101 N. Wacker Drive Chicago IL 60606Tulare Valley Railroad 817 PO Box 26421 Salt Lake City UT 84126Tuscarora Gas Transmission Company 190 c/o Mr. Greg Gallbraith P.O. Box 30057 Reno NV 89502U.S. Hospital Equipment, Inc. Q600 2201 N Long Beach Rd Compton CA 90221U.S. South Communications, Inc. 7660 250 William Street, Suite M-100 Atlanta GA 30303U.S. TelePacific Corp. 7757 dba: TelePacific Communications 515 So. Flower St., 47th Floor Los Angeles CA 90071-2201U.S. Telestar Communications Group 7823 c/o Tax Department 8868 Lakewood Drive Windsor CA 95492Ubiquitel Operating Company, Inc. 2751 1 West Elm Street, 4th Floor Conshohocken PA 19428UCHUB Group, Inc. 7925 PO Box 1483 Guasti CA 91743-1483UCN, INC. 7985 14870 Pony Express Rd Bluffdale UT 84065Union Island Pipeline Company 477 c/o ConocoPhillips Company P O Box 1539 Paso Robles CA 93447-1539Union Pacific Railroad Company 843 1400 Douglas Street, Stop 1640 Omaha NE 68179-1640Union Tank Car Company 620 175 W. Jackson Blvd. Chicago IL 60604United American Technology, Inc. Q716 900 NE 63rd Street, Suite 100 Oklahoma City OK 73105United Calling Network, Inc. Q123 27068 La Paz Rd., # 403 Aliso Viejo CA 92656-3041United Cellular Service D016 27068 LaPaz Road, Suite 403 Aliso Viejo CA 92656-3041United Networks International, Inc. Q345 Interactive Communications PO Box 187 American Fork UT 84003-0187United States Advanced Network, Inc. 7798 c/o Tax Department 2160 Kingston Court, Suite I Marrieta GA 30067United States Telesis, Inc. 7898 200 N. Westlake Blvd., Suite 104 Westlake Village CA 91362United Systems Access Telecom, Inc. Q465 5 Bragdon Lane, Suite 200 Kennebunk ME 04043United Telecom, LLC Q103 Tax Department 175 Great Neck Road, Suite 404 Great Neck NY 11021Universal Access, Inc. 7931 233 S. Wacker Drive, Ste 600 Chicago IL 60606UNOCAP 480 c/o ConocoPhillips Company PO Box 1539 Paso Robles CA 93447US Fibercom, Inc. Q603 2525 Nelson Miller Parkway, Suite 204

PO Box 23447Louisville KY 40222

US LEC Communications Inc. Q523 6801 Morrison Blvd Charlotte NC 28211USA Digital Communications, Inc. Q205 1603 SE 19th St., Suite. #120 Edmond OK 73013USP Communications, Inc. P893 Accounting Department 3808 S. West Temple, Suite 2-A Salt Lake City UT 84115Utility Telephone, Inc. 7994 7277 Pacific Ave. #4 Stockton CA 95207Valero Refining Company - California 407 c/o Ad Valorem Tax Department P. O. Box 690110 San Antonio TX 78269-0110Valley Electric Association, Inc. 160 P.O. Box 237 Pahrump NV 89041Value-Added Communications, Inc. 2366 3801 E. Plano Parkway, Ste 100 Plano TX 75074Vanco US, LLC Q572 1420 Kensington Rd, Ste 103 Oakbrook IL 60523Vanilla, Inc. Q544 8260 Greensboro Dr., Suite 110 McLean VA 22102Vartec Solutions, Inc. 7805 c/o Meritax, LLC 15455 N. Dallas Parkway, Ste 925 Addison TX 75001VarTec Telecom, Inc. 2475 c/o Meritax, LLC 15455 N. Dallas Parkway, Ste 925 Addison TX 75001VCI Company Q717 Vilaire 3895 Steilacoom Blvd., SW, Suite A Lakewood WA 98499VCOM Solutions, Inc. 7913 12647 Alcosta Blvd., Ste 470 San Ramon CA 94583Ventura County Railroad 812 5300 Broken Sound Blvd.,

NW 2nd FloorBoca Raton FL 33487

Ventura Pipeline System 464 c/o Ellwood Pipeline, Inc. 5464 Carpinteria Ave., Suite J Carpinteria CA 93013Veracom Networks, Inc. 7943 3525 Del Mar Heights Rd. #370 San Diego CA 92130Verisign, Inc. 2750 c/o Verisign 487 E. Middlefield Rd. Mt. View CA 94043Verizon Airfone Inc. 2038 c/o Property Tax Department PO Box 152206 Irving TX 75015-2206

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California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

Verizon Avenue Corp. 7919 c/o Tax Dept. 12901 Worldgate Dr. Herndon VA 20170Verizon California, Inc. 201 c/o Verizon Corporate Services Grp P. O. Box 152206 Irving TX 75015-2206Verizon Select Services, Inc. 7503 c/o Property Tax Section PO Box 152206, MC SVIE5086 Irving TX 75015-2206Verizon West Coast Inc. 320 c/o Verizon Corporate Services Group

Inc.P.O. Box 152206 Irving TX 75015-2206

Verizon Wireless (VAW) LLC 2512 dba Verizon Wireless PO Box 7028 Bedminster NJ 07921-7028Vertex Group, Inc. Q718 615 S. Grand Ave Los Angeles CA 90017Via One Technologies, Inc. Q590 525 Broadway, 5th Floor New York NY 10012Vincent Communications, Inc. 3052 5773 E. Shields Fresno CA 93727Virgin Mobile USA, LLC 2767 dba: Virgin Mobile USA 10 Independence Blvd. Warren NJ 07059VizAbility Communications, Inc. 7965 2604 B El Camino Real, Suite 345 Carlsbad CA 92008Volcano Telephone Company 327 P.O. Box 1070 Pine Grove CA 95665-1070Volo Communications of California, Inc. 8008 151 South Wymore Road, Ste. 3000 Altamonte Springs FL 32714

Volonet Technologies, Inc. 7944 RedWire Broadband 5771 Copley Dr. #100 San Diego CA 92111Vycera Communications, Inc. 7517 12750 High Bluff Dr., Suite 200 San Diego CA 92130-2083W2COM International, LLC Q146 3500 Park Center Drive Dayton OH 45414WDT World Discount Telecommunications Corp

Q522 13644 Neutron Rd. Dallas TX 75244-4410

West Coast Gas Company, Inc. 194 9203 Beatty Drive Sacramento CA 95828West Coast P.C.S. 2745 dba: SureWest Wireless c/o Surewest Communications P.O. Box 969 Roseville CA 95678West Coast Pipe Lines 409 c/o Exxon Mobil Corporation P.O. Box 53 Houston TX 77001-0053West Isle Line, Inc. 808 Western Farm Service P.O. Box 1168 Fresno CA 93715Western CLEC Corporation P149 Western Wireless Tax Dept 3650 131st Avenue, Ste 400 Bellevue WA 98006Westex Communications, LLC Q540 13035 Highway 6 Arcolla TX 77583Westside Wireless Connection D058 1110 Wilshire Blvd Santa Monica CA 90401Wholesale Carrier Services, Inc. Q475 7200 W Camino Real, Suite 303 Boca Raton FL 33433Wild Goose Storage, Inc. 195 1800, 855-2nd Street S.W.

PO Box 2850Calgary AB T2P 2S5

Wilshire Connection, LLC 7799 c/o Tax Department 633 W. 5th Street, 56th Floor Los Angeles CA 90071-2005Wiltel Local Network, LLC Q153 One Technology Center, MD 13B Tulsa OK 74103WilTel Communications, LLC 7819 PO Box 22067 MDTC-14F Tulsa OK 74121-2067Winstar Communications, LLC 7935 1850 M Street, NW, Suite 300 Washington DC 20036Winterhaven Telephone Company 330 PO Box 32396 Knoxville TN 37930-2396Working Assets Funding Service D048 101 Market St., Ste 700 San Francisco CA 94105Working Assets Funding Service, Inc. 2376 dba Working Assets Long Distance 101 Market Street, Suite 700 San Francisco CA 94105World Communications, Inc. Q377 Washington WCI 190 Queen Anne Ave N Suite 250 Seattle WA 98109World Network Communications, Inc. 7754 16861 Stonehaven Cir. Huntington Beach CA 92649Worldnet Communications Services Inc. 7631 2291- C Portola Road Ventura CA 93003

Worldnet Group Telecom, Inc. Q720 9211 Irvine Blvd. Irvine CA 92618Worldteq Corporation Q575 Maryland Worldteq Corporation 30 West Gude Drive, Ste 470 Rockville MD 20850Worldwide Cellular, Inc. 2715 10573 West Pico Blvd., # 160 Los Angeles CA 90064Worldwide Telecommunications, Inc. 8013 WTI, Inc. 5331 Derry Avenue, Suite Q Agoura Hills CA 91301WTI Communications, Inc. Q722 2700 North Main Street, Suite 960 Santa Ana CA 92705WTI Systems & Services, Inc. 7911 40 Leveroni Court, Suite A Novato CA 94949WWC License LLC 2665 Cellular-1 Long Distance c/o Western Wireless Corporation 3650 131st Avenue SE, Suite 400 Bellevue WA 98006

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California State Board of EqualizationValuation Division

Listing of State Assessees - AlphabeticalCurrent as of July 1, 2005

X2 Comm, Inc. Q476 Direct Connect Communications 270 South Main Street Flemington NJ 08822XO Communications Services, Inc. 7560 c/o XO Communications 11111 Sunset Hills Road Reston VA 20190XTEL Communications, Inc. Q401 9 E. Stow Road, Suite F Marlton NJ 08053Xtension Services, Inc. Q320 2912 Lakeside Dr. Oklahoma City OK 73120Yak Communications (America), Inc. Q382 55 Town Centre Court Suite 610 Scarborough ON M1P 4X4Yipes Enterprise Services, Inc. 7972 114 Sansome St., 11th Floor San Francisco CA 94104Yreka Western Railroad Co. 889 PO Box 660 Yreka CA 96097Zefcom, LLC D083 Telispire PCS & AzTalk Wireless 4309 Jacksboro Hwy, Ste G Wichita Falls TX 76302Zip Mobile Media D049 1700 Broadway, Ste 303 San Francisco CA 94109Zone Telecom, Inc. 7902 200 Lake Dr. East, Suite 200 Cherry Hill NJ 08002-1171ZTG, Inc. 7945 28470 Avenue Stanford, Ste. 345 Valencia CA 91355

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California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

SBE No. Company Name DBA CareOf Mailing Address City State Zip Code101 Southern California Water Company Attn: Tax Department 630 E. Foothill Blvd. San Dimas CA 91773103 Anza Electric Cooperative, Inc. P.O. Box 391909 Anza CA 92539-1909106 PacifiCorp 825 NE Multnomah, Suite 1900 Portland OR 97232-4116135 Pacific Gas & Electric Co. Capital Accounting c/o State & Local Taxes - B11A P. O. Box 770000 San Francisco CA 94177141 San Diego Gas & Electric Company 101 Ash Street HQ 06B San Diego CA 92101-3017146 Sierra Pacific Power Company c/o Tax Department P.O. Box 10100 Reno NV 89520-0024148 Southern California Edison Co. 2244 Walnut Grove Avenue

QUAD 2-D, G.O. #1Rosemead CA 91770

149 Southern California Gas Co. 101 Ash Street, Mail Loc. HQ06B San Diego CA 92101-3017152 Southwest Gas Corporation P.O. Box 98510 Las Vegas NV 89193-8510153 Transwestern Pipeline Company PO Box 4967 Houston TX 77210-4967156 Trans-Elect NTD Path 15, LLC 1850 Centennial Park Drive,

Suite 480Reston VA 20191

160 Valley Electric Association, Inc. P.O. Box 237 Pahrump NV 89041173 Surprise Valley Electrification Corp. P.O. Box 691 Alturas CA 96101176 Plumas-Sierra Rural Electric

Cooperative73233 Highway 70, Suite A Portola CA 96122

180 North Baja Pipeline, LLC 1400 Southwest 5th Ave., Suite 900 Portland OR 97201184 Avista Corporation 1411 East Mission Ave. Spokane WA 99202185 Mountain Utilities P. O. Box 205 Kirkwood CA 95646187 Mojave Pipeline Company c/o Property Tax Dept. P.O. Box 1087 Colorado Springs CO 80944188 Kern River Gas Transmission Company PO Box 71400 Salt Lake City UT 84171-0400

189 Standard Pacific Gas Line Incorporated c/o Capital Accounting/State & Local TAX (B11A)

P.O. Box 770000 San Francisco CA 94177

190 Tuscarora Gas Transmission Company c/o Mr. Greg Gallbraith P.O. Box 30057 Reno NV 89502191 Arizona Public Service Company P.O. Box 53999, MS 9505 Phoenix AZ 85072192 Alpine Natural Gas Operating Company

No. One LLCP.O. Box 550 Valley Springs CA 95252

193 Southwest Transmission Cooperative, Inc.

P.O. Box 670 Benson AZ 85602

194 West Coast Gas Company, Inc. 9203 Beatty Drive Sacramento CA 95828195 Wild Goose Storage, Inc. 1800, 855-2nd Street S.W.

PO Box 2850Calgary AB T2P 2S5

196 Questar Southern Trails Pipeline Company

P.O. Box 45360 Salt Lake City UT 84145-0360

197 El Paso Natural Gas Company c/o Property Tax Department P.O. Box 1087 Colorado Springs CO 80944198 Lodi Gas Storage, LLC 14811 Saint Mary's Lane, Suite 150 Houston TX 77079201 Verizon California, Inc. c/o Verizon Corporate Services Grp P. O. Box 152206 Irving TX 75015-2206202 CenturyTel of Eastern Oregon, Inc. Centurytel c/o Rash & Associates, L.P. #100/T144 P.O. Box 260888 Plano TX 75026-0888205 Ponderosa Telephone Co., The P.O. Box 21 O'Neals CA 93645209 Pinnacles Telephone Co. 340 Live Oak Road Paicines CA 95043-9998210 Calaveras Telephone Company P.O. Box 37 Copperopolis CA 95228-0037228 Ducor Telephone Company P. O. Box 700 Ducor CA 93218-0700229 Global Valley Networks, Inc. 4918 Taylor Court Turlock CA 95382-9599

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California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

235 Foresthill Telephone Co. P.O. Box 1189 Foresthill CA 95631239 Hornitos Telephone Company PO Box 32396 Knoxville TN 37930-2396240 Happy Valley Telephone Company P O Box 32396 Knoxville TN 37930-2396246 Kerman Telephone Co. 811 So. Madera Ave. Kerman CA 93630270 Citizens Telecommunications Company

of Golden State, Inc.c/o: Citizens Communications Company Three High Ridge Road Stamford CT 06905

279 Pacific Bell Telephone Company dba: SBC California One SBC Center, Rm 36-M-01 St. Louis MO 63101284 Citizens Telecommunications Company

of California, Inc.c/o: Citizens Communications Company Three High Ridge Road Stamford CT 06905

286 Sierra Telephone Company, Inc. P.O. Box 219 Oakhurst CA 93644-0219294 SureWest Telephone P.O. Box 969 Roseville CA 95678301 Siskiyou Telephone Company, The P. O. Box 157 Etna CA 96027-0157311 Citizens Telecommunications Company

of Tuolumne, Inc.c/o: Citizens Communications Company Three High Ridge Road Stamford CT 06905

320 Verizon West Coast Inc. c/o Verizon Corporate Services Group Inc.

P.O. Box 152206 Irving TX 75015-2206

327 Volcano Telephone Company P.O. Box 1070 Pine Grove CA 95665-1070328 Cal-Ore Telephone Co. P.O. Box 847 Dorris CA 96023-0847330 Winterhaven Telephone Company PO Box 32396 Knoxville TN 37930-2396400 Standard Gas Company c/o The Chevron Companies P.O. Box 285 Houston TX 77001402 CALNEV Pipe Line LLC c/o Kinder Morgan 1100 Town & Country Road Orange CA 92868406 Calpine Pittsburg, Inc. c/o K.E. Andrews & Company P.O. Box 870849 Mesquite TX 75187407 Valero Refining Company - California c/o Ad Valorem Tax Department P. O. Box 690110 San Antonio TX 78269-0110408 City of Riverside City Hall 3900 Main Street Riverside CA 92522409 West Coast Pipe Lines c/o Exxon Mobil Corporation P.O. Box 53 Houston TX 77001-0053410 Homestake Mining Company of

Californiac/o McLaughline Mine 26775 Morgan Valley Rd Lower Lake CA 95457

412 Kings County Canal Company P.O. Box 877 Corcoran CA 93212428 CPN Pipeline Company c/o K.E. Andrews & Company P. O. Box 870849 Mesquite TX 75187429 Chevron U.S.A., Inc. c/o The Chevron Companies P.O. Box 285 Houston TX 77001432 Equilon Enterprises LLC Shell Oil Products US c/o Tax Department - Property P.O. Box 4369 Houston TX 77210-4369435 Natomas Central Mutual Water

Company2601 West Elkhorn Blvd. Rio Linda CA 95673

461 SFPP, L.P. c/o Kinder Morgan Energy Partners, L.P.

1100 Town & Country Road Orange CA 92868

462 ARCO Midcon LLC c/o Ernst & Young, LLP PO Box 5015 Buena Park CA 90622464 Ventura Pipeline System c/o Ellwood Pipeline, Inc. 5464 Carpinteria Ave., Suite J Carpinteria CA 93013465 Plains Pipeline, LP 3600 Bowman Court Bakersfield CA 93308467 ConocoPhillips Company c/o ConocoPhillips Company P O Box 1539 Paso Robles CA 93447-1539468 Shell California Pipeline Company L.P. c/o Tax Department - Property P. O. Box 4369 Houston TX 77210-4369469 San Ardo Pipeline Company c/o Chevron USA, Inc. PO Box 1392 Bakersfield CA 93302475 Searles Valley Minerals Operations Inc. 9401 Indian Creek Pkwy, Bldg 40,

Ste 10000Overland Park KS 66210

476 Chevron USA, Inc. c/o Property Tax Department PO Box 1392 Bakersfield CA 93302477 Union Island Pipeline Company c/o ConocoPhillips Company P O Box 1539 Paso Robles CA 93447-1539478 California Gas Gathering, Inc. 2981 Gold Canal Drive Rancho Cordova CA 95670479 Chevron Pipeline Company The Chevron Companies P.O. Box 285 Houston TX 77001

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California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

480 UNOCAP c/o ConocoPhillips Company PO Box 1539 Paso Robles CA 93447483 Mobil Pacific Pipeline Company c/o Exxon Mobil Corporation P.O. Box 53 Houston TX 77001-0053484 Calpine Pipeline Corporation c/o K. E. Andrews & Company P.O.Box 870849 Mesquite TX 75187486 Pacific Pipeline System, LLC 5900 Cherry Avenue Long Beach CA 90805487 Sacramento Municipal Utilities District P.O. Box 15830, MS:B302 Sacramento CA 95852-1830488 Pacific Terminals LLC 5900 Cherry Avenue Long Beach CA 90805534 GATX Financial Corp. c/o GATX Corporation 500 West Monroe Street 44th Floor Chicago IL 60661-3676618 TTX Company 101 N. Wacker Drive Chicago IL 60606620 Union Tank Car Company 175 W. Jackson Blvd. Chicago IL 60604800 Alameda Belt Line c/o: Burlington Northern Santa Fe Attn: Tax Department

PO Box 961089Fort Worth TX 76131-0089

801 Amador Central Railroad c/o Sierra Pacific Industries P. O. Box 496028 Redding CA 96049-6028802 Central Oregon & Pacific Railroad 5300 Broken Sound Blvd., NW Boca Raton FL 33487804 BNSF Railway Company Administrative Office Building Attn: Tax Department

PO Box 961089Fort Worth TX 76131-0089

808 West Isle Line, Inc. Western Farm Service P.O. Box 1168 Fresno CA 93715810 California Northern Railroad 5300 Broken Sound Blvd., NW Boca Raton FL 33487812 Ventura County Railroad 5300 Broken Sound Blvd.,

NW 2nd FloorBoca Raton FL 33487

813 Pacific Harbor Lines 340 Water Street Wilmington CA 90744815 Mendocino Railway 341 Industrial Way Woodland CA 95776-6202817 Tulare Valley Railroad PO Box 26421 Salt Lake City UT 84126818 Central California Traction Company c/o Burlington Northern Santa Fe Attn: Tax Department

PO Box 961089Fort Worth TX 76131-0089

819 Carrizo Gorge Railway, Inc. 2295 Flechter Parkway, Suite 101 El Cajon CA 92020834 Lake County Railroad 513 Center Street Lakeview OR 97630839 Oakland Terminal Railway Company c/o Burlington Northern Santa Fe Attn: Tax Department

P.O. Box 961089Fort Worth TX 76131-0089

843 Union Pacific Railroad Company 1400 Douglas Street, Stop 1640 Omaha NE 68179-1640850 Modesto & Empire Traction Company P.O. Box 3106 Modesto CA 95353857 Richmond Pacific Railroad Corporation c/o Crawford, Pimentel & Co., Inc.,

CPA's2150 Trade Zone Blvd., Suite 200 San Jose CA 95131

863 San Diego & Arizona Eastern Railway Co.

5300 Broken Sound Blvd. NW Boca Raton FL 33487

865 San Diego & Imperial Valley Railroad Co. Inc.

5300 Broken Sound Blvd. NW Boca Raton FL 33487

869 Santa Maria Valley Railroad Co. P.O. Box 340 Santa Maria CA 93456878 Stockton Terminal and Eastern Railroad 1330 N. Broadway Avenue Stockton CA 95205

882 Trona Railway Co. c/o IMC Chemicals, Inc. 9401 Indian Creek Pkwy, Ste 1000 Overland Park KS 66210883 McCloud Railway Company a subsidiary of 4-Rails, Inc. P.O. Box 1500 McCloud CA 96057889 Yreka Western Railroad Co. PO Box 660 Yreka CA 96097892 Almanor Railroad Company c/o Collins Pine Company P.O. Box 796 Chester CA 96020894 Napa Valley Wine Train, Inc. 1275 McKinstry Street Napa CA 94559896 Santa Cruz Big Trees & Pacific Railway

Co.dba Roaring Camp Railroad PO Box G-1 Felton CA 95018

897 San Joaquin Valley Railroad Company 5300 Broken Sound Blvd., NW Boca Raton FL 33487

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California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

898 Sierra Northern Railway 341 Industrial Way Woodland CA 95776-6202899 Arizona & California Railroad 5300 Broken Sound Blvd., NW Boca Raton FL 33487

1100 AES Alamitos, LLC 690 North Studebaker Rd Long Beach CA 908031101 AES Redondo Beach, LLC 1100 North Harbor Drive Redondo Beach CA 902771102 AES Huntington Beach, LLC 21730 Newland Street Huntington Beach CA 926461103 Duke Energy Moss Landing LLC P.O. Box 1642 Houston TX 77251-16421104 Duke Energy Morro Bay LLC PO Box 1642 Houston TX 77251-16421105 Duke Energy Oakland LLC PO Box 1642 Houston TX 77251-16421106 Cabrillo Power I LLC c/o Dynegy, Inc. 2828 No. Monroe Decatur IL 625261107 Cabrillo Power II LLC c/o Dynegy, Inc. 2828 No. Monroe Decatur IL 625261108 Mirant Potrero, LLC 1350 Treat Blvd. Walnut Creek CA 945981109 Mirant Delta, LLC 1350 Treat Blvd. Walnut Creek CA 945981110 El Segundo Power LLC c/o Dynegy, Inc. 2828 No. Monroe Decatur IL 625261111 Long Beach Generation LLC c/o Dynegy, Inc. 2828 No. Monroe Decatur IL 625261112 La Paloma Generating Company, LLC PO Box 175 McKittrick CA 93251-01751113 Reliant Energy Coolwater, Inc. 1000 Main Street, Office 1980-E Houston TX 770021114 Reliant Energy Mandalay, Inc. 1000 Main Street, Office 1980-E Houston TX 770021115 Reliant Energy Ormond Beach, Inc. 1000 Main Street, Office 1980-E Houston TX 770021116 Reliant Energy Etiwanda, Inc. 1000 Main Street, Office 1980-E Houston TX 770021117 Reliant Energy Ellwood, Inc. 1000 Main Street, Office 1980-E Houston TX 770021118 Duke Energy South Bay LLC PO Box 1642 Houston TX 77251-16421119 Mountainview Power Company, L.L.C. 2244 Walnut Grove Avenue

Quad 2-D, G.O. #1Rosemead CA 91770

1122 GWF Energy, LLC - Hanford 4300 Railroad Ave. Pittsburg CA 945651123 GWF Energy, LLC - Henrietta 4300 Railroad Ave. Pittsburg CA 945651124 GWF Energy, LLC - Tracy 4300 Railroad Ave. Pittsburg CA 945651126 Elk Hills Power, LLC 101 Ash Street HQ 06B San Diego CA 921011127 High Desert Power Trust 2000-A c/o Tax Department 750 E. Pratt St. Baltimore MD 212021128 Delta Energy Center, LLC c/o Calpine Corporation PO Box 11749 Pleasanton CA 94588-17491129 Gilroy Energy Center c/o Calpine Corporation PO Box 11749 Pleasanton CA 94588-17491131 Pastoria Energy Facility, LLC c/o Calpine Corporation PO Box 11749 Pleasanton CA 94588-17491132 Calpine Construction Finance Co., LP c/o Calpine Corporation PO Box 11749 Pleasanton CA 94588-17491133 Metcalf Energy Center c/o Calpine Corporation PO Box 11749 Pleasanton CA 94588-17491134 Otay Mesa Generating Company, LLC c/o Calpine Corporation PO Box 11749 Pleasanton CA 94588-17491136 Blythe Energy, LLC c/o FPL Energy LLC 700 Universe Blvd. Juno Beach FL 334081137 Sunrise Power Company, LLC c/o ChevronTexaco Corporation Attn: Tax Department

PO Box 1392Bakersfield CA 93302

1141 Indigo Generation LLC c/o Diamond Generating Corporation 333 South Grand Ave., Suite 1570 Los Angeles CA 900711142 Larkspur Energy LLC c/o Diamond Generating Corporation 333 South Grand Ave., Suite 1570 Los Angeles CA 900711143 Los Esteros Critical Energy Facility LLC c/o Calpine Corporation PO Box 11749 Pleasanton CA 94588-1749

1145 Harbor Cogeneration Company c/o Black Hills Energy Capital Inc. 350 Indiana St., Suite 400 Golden CO 804011146 AES Placerita, Inc. 20885 Placerita Canyon Road Newhall CA 913211147 Palomar Energy LLC c/o Sempra Energy Resources 101 Ash Street HQ 06B San Diego CA 921012014 Sprint Communications Co., L.P. Property Tax Department P.O. Box 12913

Mail Stop: KSOPHL0512-5APTXShawnee Mission KS 66282-2913

2022 GST Call America, Inc. 9300 NE Oak View Drive, Suite A Vancouver WA 98663

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California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

2038 Verizon Airfone Inc. c/o Property Tax Department PO Box 152206 Irving TX 75015-22062043 Pac-West Telecomm, Inc. 1776 March Lane, Suite 250 Stockton CA 952072054 Spacenet, Inc. 1750 Old Meadow Road McLean VA 221022063 Extelcom, Inc. dba Express Tel 324 S. State Street #125 Salt Lake City UT 841112096 GTE Railfone/Amtrak Venture c/o Verizon Wireless P.O. Box 7028 Bedminster NJ 07921-07282098 Caltech International Telecom Corp. 197 Joaquin Circle Danville CA 945262099 Smart City Networks LP 28 West Grand Avenue Montvale NJ 07545-21002100 Preferred Long Distance, Inc. 16830 Ventura Blvd., Suite 350 Encino CA 914362116 Resort Operator Services (Buehner-Fry

Inc.)40 NW Greenwood Ave. Bend OR 97701

2207 Global Crossing Telecommunications, Inc.

c/o Property Tax Department 1080 Pittsford/Victor Road Pittsford NY 14534

2274 MCIWorldCom Network Services, Inc. c/o Tax Department, C2-3-433A 22001 Loudoun County Pkwy Ashburn VA 201472275 SES Americom, Inc. 4 Research Way Mail Stop 3-10 Princeton NJ 08540-66842310 AT&T Communications, Inc. c/o AT&T Property Tax P.O. Box 7207 Bedminster NJ 07921-72072329 Intellicall Operator Services, Inc. 5000 Sawgrass Village Circle,

Suite 30Ponte Vedra Beach FL 32082

2351 Global Crossing Bandwidth, Inc. c/o Property Tax Department 1080 Pittsford/Victor Road Pittsford NY 145342366 Value-Added Communications, Inc. 3801 E. Plano Parkway, Ste 100 Plano TX 750742368 Globe Wireless, LLC c/o Layne Birdwell & Associates PO Box 4907 Bryan TX 77805-49072372 MCI Metro Access Transmission

Services, LLCc/o Tax Department, C2-3-433A 22001 Loudoun County Pkwy Ashburn VA 20147

2376 Working Assets Funding Service, Inc. dba Working Assets Long Distance 101 Market Street, Suite 700 San Francisco CA 941052378 Affinity Network Incorporated 4380 Boulder Highway Las Vegas NV 891212379 AmeriVision Communications Inc. 201 NW 63rd Street, Ste 200 Oklahoma City OK 731162381 Inter-Tel Netsolutions, Inc. 1615 S. 52nd St. Tempe AZ 852812383 Matrix Telecom, Inc. c/o Telecom Professionals, Inc. 300 N. Meridan Ave, Ste 280 Oklahoma City OK 731072391 Arrival Communications, Inc. 5100 California Ave., Ste 104 Bakersfield CA 933092399 Coast International, Inc. 14303 W. 95 Street Lenexa KS 662152403 Economy Telephone, Inc. 6829 Convoy Court San Diego CA 921112404 Claricom Networks, LLC 300 N. Meridan Ave #280 Oklahoma City OK 731072416 NOS Communications, Inc. 4380 Boulder Highway Las Vegas NV 891212421 Telecare, Inc. dba Roudebush Communications, Inc. 444 Lafayette Road Noblesville IN 460602422 Shared Commmunications Services, Inc. 463 Aviation Blvd., Suite 120 Santa Rosa CA 95403

2423 National Brands, Inc. Sharenet Communication Company 4633 West Polk Street Phoenix AZ 850432428 Capsule Communications, Inc. Covista Communications 721 Broad St., Suite 200 Chattanooga TN 374022430 Electric Lightwave, Inc. c/o Valuation Group, Inc. 935 White Plains Road, Suite 203-A Trumbull CT 066112437 Dialink Corporation 150 E. Dana Street Mountain View CA 940412443 National Comtel Network, Inc. 18340 Ventura Blvd., Suite 218 Tarzana CA 913562448 RhondaCom, Inc. dba Continental Network Services 6850 Regional Street, Suite 100B Dublin CA 945682450 Connect America Communications Inc 13333 Blanco Road Suite 304 San Antonio TX 782162456 Spectrum II Inc 8001 Indian Springs Orangevale CA 956622460 Norstan Network Services Inc. 4805 Independence Parkway, Suite 101 Tampa FL 336342462 ICG Communications, Inc. dba: ICG Telecom Group PriceWaterhouseCoopers, LLP 10 Tenth Street, Suite 1400 Atlanta GA 303092463 Qwest Communications Corporation 1801 California Street, 25th Floor Denver CO 80202

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California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

2464 GE Business Productivity Solutions, Inc. dba GE Capital Communication Services

6540 Powers Ferry Rd., Suite 100 Atlanta GA 30339

2470 Cincinnati Bell Any Distance, Inc. 201 East Fourth Street, Room 102-840

Cincinnati OH 45202

2475 VarTec Telecom, Inc. c/o Meritax, LLC 15455 N. Dallas Parkway, Ste 925 Addison TX 750012478 Transworld Network Corp. 7702 Woodland Center Suite 50 Tampa FL 336142484 Operator Service Company OSC 2912 Lakeside Drive Oklahoma City OK 731202498 Fiber Data Systems 203 Bellefontaine St. Pasadena CA 911052499 Fibernet Inc. PO Box 4050 Santa Monica CA 90411-40502512 Verizon Wireless (VAW) LLC dba Verizon Wireless PO Box 7028 Bedminster NJ 07921-70282513 Sacramento Valley Limited Partnership dba Verizon Wireless PO Box 7028 Bedminster NJ 07921-70282532 Los Angeles SMSA Ltd., Partnership dba Verizon Wireless PO Box 7028 Bedminster NJ 07921-70282552 Fresno MSA Limited Partnership dba Verizon Wireless PO Box 7028 Bedminster NJ 07921-70282559 GTE Mobilnet of California, Ltd.

Partnershipdba Verizon Wireless PO Box 7028 Bedminster NJ 07921-7028

2602 Digital Communications Network, Inc. P.O. Box 4057 Thousand Oaks CA 91359-10572605 Nova Cellular West, Inc. dba San Diego Wireless

CommunicationsP.O. Box 230987 Encinitas CA 92023-0987

2606 Cingular Wireless, LLC P.O. Box 97061 Redmond WA 98073-97612627 GTE Mobilnet of Santa Barbara L.P. dba Verizon Wireless PO Box 7028 Bedminster NJ 07921-70282629 N A C T, Inc. 8209 La Sierra Avenue Whittier CA 906052649 Action Cellular Rent-A-Phone, Inc. One Embarcadero Center, Suite #4100 San Francisco CA 941112652 Cellular Systems International 607 So. State St. Jerseyville IL 620522658 Intouch America, Inc. 18533 Ventura Blvd., Suite 204 Tarzana CA 913562659 Cal-One Cellular L. P. dba: Cal-North Wireless P.O. Box 627 Ft. Jones CA 960322665 WWC License LLC Cellular-1 Long Distance c/o Western Wireless Corporation 3650 131st Avenue SE, Suite 400 Bellevue WA 980062667 Cellco Partnership dba Verizon Wireless PO Box 7028 Bedminster NJ 07921-70282668 California RSA No. 3 Limited

Partnershipdba Golden State Cellular P. O. Box 2607 Oakhurst CA 93644

2669 California RSA #4 Partnership dba Verizon Wireless PO Box 7028 Bedminster NJ 07921-70282671 California Rural Service Area #1, Inc. dba: US Cellular Corporation P.O. Box 31369 Chicago IL 60631-03692680 ComTelesis, LLC 150 South Arroyo Parkway Pasadena CA 911052681 Everything Wireless, L.L.C. 1310 Westwood Blvd. Los Angeles CA 900242683 Pay-Less Cellular 2600 Wilshire Blvd. Santa Monica CA 904032687 SLO Cellular, Inc. dba: CellularOne of San Luis Obispo 733 Marsh Street, Suite B San Luis Obispo CA 934012715 Worldwide Cellular, Inc. 10573 West Pico Blvd., # 160 Los Angeles CA 900642720 Sprint Telephony PCS, L.P. P.O. Box 8430 Kansas City MO 64114-84302722 Sprint Spectrum L.P. dba Sprint PCS P.O. Box 8430 Kansas City MO 64114-84302724 Pacific Telesis Mobile Services, LLC dba Cingular Wireless PO Box 97061 Redmond WA 98073-97612732 Nextwave Telecom, Inc. 11500 South Eastern Ave. Henderson NV 890522733 Metro PCS California/Florida, Inc. 8144 Walnut Hill Lane, Suite 800 Dallas TX 752312735 Travelers Telecommunications, Inc. 17141 Ventura Blvd., Suite 204 Encino CA 913162737 Nextel of California, Inc. Nextel Property Tax Department 201 Mission Street, Suite 1400 San Francisco CA 94105-18312744 Smartel Cellular Telecomm., Inc. 2410 Wardlow Rd., Suite 111 Corona CA 928802745 West Coast P.C.S. dba: SureWest Wireless c/o Surewest Communications P.O. Box 969 Roseville CA 956782746 Alpine PCS, Inc. 3220 South Higuera, Suite 201 San Luis Obispo CA 934012748 Pacific Bell Wireless, LLC dba Cingular Wireless 12920 SE 38th Street Bellevue WA 98006

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California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

2750 Verisign, Inc. c/o Verisign 487 E. Middlefield Rd. Mt. View CA 940432751 Ubiquitel Operating Company, Inc. 1 West Elm Street, 4th Floor Conshohocken PA 194282753 Edge Wireless, LLC 600 SW Columbia, Suite 7200 Bend OR 977022754 Metro One Telecommunications, Inc. 11200 Murray Scholls Place Beaverton OR 970072757 Edge Wireless Licenses, LLC 600 SW Columbia, Suite 7200 Bend OR 977022758 Image Paging & Cellular 1006 Broxton Ave. Los Angeles CA 900242759 OnStar Corporation 300 Renaissance Center,

Mailcode: 482-C14-C86Detroit MI 42865

2760 Fisher Wireless Services, Inc. 14530 South Commercial Blythe CA 922252761 OmniPoint Communications Inc. dba T-Mobile 12920 SE 38th Street Bellevue WA 980062762 Cricket Communications, Inc. c/o Tax Department 10307 Pacific Center Court San Diego CA 921212763 Irridigital, LLC 8712 Pendleton Drive Granite Bay CA 957462764 NTCH-CA, Inc. dba Clear Talk 703 Pier Avenue, Suite B (PMB#813) Hermosa Beach CA 902542767 Virgin Mobile USA, LLC dba: Virgin Mobile USA 10 Independence Blvd. Warren NJ 070592770 Aircell, Inc. 1172 Century Drive, Suite 13-280 Louisville CO 800273005 Mobilephone of Humboldt, Inc. 2416 Broadway Street Eureka CA 955013039 Fresno Mobile Radio, Inc. 160 North Broadway Fresno CA 937013052 Vincent Communications, Inc. 5773 E. Shields Fresno CA 937273342 High Sierra Mobilfone 281-D E. South Street Bishop CA 935143348 Donald G. Pollard dba Siskiyou Mobilfone 501 South Main Street Yreka CA 960973349 Delta Valley Radiotelephone Company,

Inc.2171 Ralph Avenue Stockton CA 95206

3357 Knox LaRue dba Atlas Radiotelephone Co. 2171 Ralph Avenue Stockton CA 952063360 Sylvan B. Malis dba Coast Mobilphone Service 220 W. Canon Perdido St. Santa Barbara CA 931013362 Madera Radio Dispatch, Inc. P.O. Box 28 Madera CA 936393369 Cal-Autofone PO Box 994650 Redding CA 960993374 Radio Electronics Products Corp. PO Box 994650 Redding CA 960993379 Stockton Mobilphone, Inc. c/o Atlas Radiotelephone Co. 2171 Ralph Avenue Stockton CA 952063427 Access Paging Company, Inc. P.O. Box 7420 Chico CA 959273430 Metrocall, Inc. Ad Valorem Services PO Box 211507 Bedford TX 760953432 Point BTA 79 LLC 715 Broadway, Ste 320 Santa Monica CA 904013433 Point BTA 371 LLC 715 Broadway, Ste 320 Santa Monica CA 904017503 Verizon Select Services, Inc. c/o Property Tax Section PO Box 152206, MC SVIE5086 Irving TX 75015-22067504 Home Owners Long Distance, Inc. HOLD 8647 Wurzbach Road, Bldg M-1 San Antonio TX 78240-12457508 NOSVA, LP 4380 Boulder Highway Las Vegas NV 891217512 Frontier Communications of America,

Inc.c/o Citizens Communications Company Three High Ridge Road Stamford CT 06905

7516 Cybernet Communications Inc. 2932 Wilshire Blvd., #203 Santa Monica CA 904037517 Vycera Communications, Inc. 12750 High Bluff Dr., Suite 200 San Diego CA 92130-20837522 Time Warner Telecom of California,

L.P.c/o Time Warner Telecom-Tax Dept. 10475 Park Meadows Dr. Littleton CO 80124

7527 Lightyear Network Solutions, LLC 1901 Eastpoint Parkway Louisville KY 402237528 NetSolve Incorporated 9500 Amber Glen Blvd. Austin TX 787277536 Global Crossing North American

Networks, Inc.c/o Property Tax Department 1080 Pittsford/Victor Road Pittsford NY 14534

7538 Tremcom International, Inc. 626 Wilshire Blvd., Suite 300 Los Angeles CA 90017-29167539 Covista, Inc. 721 Broad Street, Suite 200 Chattanooga TN 37402

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California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

7544 Telswitch, Inc. dba Tel-One 343 E Main Street, #321 Stockton CA 95202-29057545 A&N Telecom, Inc. 144 N. Swall Dr. , Suite D Beverly Hills CA 902117553 Comcast Phone of California, LLC c/o Property Tax P.O. Box 173838 Denver CO 80217-38387560 XO Communications Services, Inc. c/o XO Communications 11111 Sunset Hills Road Reston VA 201907571 Network Enhanced Technologies, Inc. 700 So. Flower Street, Suite 420 Los Angeles CA 900177577 Qwest Interprise America, Inc. Attn. Prop Tax Dept 1801 California Street, 25th Floor Denver CO 802027579 Moving Bytes, Inc 100 Wall Street, 15th Floor New York NY 100057580 Evercom Systems, Inc. 8201 Tristar Drive Irving TX 750637581 ABS-CBN Telecom North America, Inc. 859 Cowan Road Burlingame CA 94010

7585 Budget Call Long Distance, Inc. c/o Property Tax Department 1080 Pittsford/Victor Road Pittsford NY 145347586 Norlight Telecommunications Inc. 13935 Bishops Drive Brookfield WI 530057588 PNG Telecommunications, Inc. c/o Tax Department P.O. Box 1848 West Chester OH 45071-18487593 A. R. C. Networks, Inc. InfoHighway Communications 175 Pinelawn Road, Suite 408 Melville NY 117477609 LDC Telecommunications, Inc. c/o InterControllers, Inc. 10012 N. Dale Mabry Hwy, Ste 215 Tampa FL 336187613 Nations Broadband, Inc. dba: Nations Tel 13455 Noel Road, Suite 1000 Dallas TX 752407615 Preferred Carrier Services, Inc. 14681 Midway Road, Suite 105 Addison TX 750017621 SES Americom California, Inc. 4 Research Way Mail Stop 3-10 Princeton NJ 08540-66847623 NYNEX Long Distance Company dba Verizon Enterprise Solutions P.O. Box 152206 Irving TX 75015-22067625 TCAST Communications, Inc. 24251 Town Center Drive, 2nd Floor Valencia CA 913557630 Broadwing Communications, LLC C III Communications Operations, LLC 200 North LaSalle Street, Suite 1100 Chicago IL 606017631 Worldnet Communications Services Inc. 2291- C Portola Road Ventura CA 93003

7632 Business Discount Plan, Inc. One World Trade Center #800 Long Beach CA 908317635 CCI Communications Specialists Inc. dba: CCI Telecommunications 801 Riverside Ave., Ste. 104 Roseville CA 956787636 Network Telephone Services, Inc. 21135 Erwin Street Woodland Hills CA 913677638 Integrated Telemanagement Services,

Inc.Omnicom 1919 Williams Street, Suite 350 Simi Valley CA 93065

7640 Cox California Telecom, LLC. dba: Cox Communications c/o Tax Department 1400 Lake Hearn Drive Atlanta GA 303197642 Time Warner Cable, Inc. c/o Time Warner Cable Tax Dept P.O. Box 7467 Charlotte NC 28241-74677644 Least Cost Routing, Inc. 1700 Old Meadow Rd. McLean VA 221027645 Communications Brokers & Consultants Corporate Business Communication

Dial 41123939 Ventura Blvd. Calabasas CA 91302

7647 Touch 1 Communications 100 Brookwood Road Atmore AL 365027648 Group Long Distance PO Box 534 Ringoes NJ 08551-05347651 Custom TeleConnect, Inc. 3111 South Valley View, Suite E-120 Las Vegas NV 891027660 U.S. South Communications, Inc. 250 William Street, Suite M-100 Atlanta GA 303037663 Startec Global Licensing Company Startec Global Communications 1151 Seven Locks Road Potomac MD 208547668 Global Crossing Telemanagment Inc. 1080 Pittsford\Victor Road Pittsford NY 145347677 Talk America, Inc. dba Network Services of New Hope c/o Tax Department 6805 Route 202 New Hope PA 189387681 Atlas Communications, Ltd. Atlas Services PO Box 607 Conshohocken PA 19428-06077682 CTC Communciations Corp. fka Computer Telephone Corp. 210 Bear Hill Road Waltham MA 024517686 Primus Telecommunications, Inc. 7901 Jones Branch Drive, Suite 900 McLean VA 22102-33167690 California Catalog & Technology, Inc. 1015 Black Diamond Wy Lodi CA 952407699 Legacy Long Distance International 10833 Valley View St., Ste 150 Cypress CA 90630-50407703 Transcommunications, Inc. 6125 Preservation Dr. Chattanooga TN 374167705 Sierra Telephone Long Distance P.O. Box 219 Oakhurst CA 93644

Page 8 of 21

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California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

7706 Covad Communications Company 110 Rio Robles San Jose CA 95134-18137707 SureWest Long Distance P.O. Box 969 Roseville CA 956787708 San Diego Telecomm, Inc. 5630 La Jolla Blvd. La Jolla CA 920377709 PT-1 Communications, Inc. 30-50 Whitestone Expressway Flushing NY 113547712 Dancris Telecom, LLC 6900 East Camelback Rd., Suite 1003 Scottsdale AZ 852517713 DSI/Inn-Tel, Inc. 18008 Skypark Circle North, Suite 116 Irvine CA 926147715 Teligent Services, Inc. 460 Herndon Parkway, Suite 100 Herndon VA 201707723 Opentel Communications, Inc. 4655 Old Ironsides Drive, Ste 350 Santa Clara CA 950547724 Mpower Communications Corporation 175 Sully's Trail, Suite #300 Pittsford NY 145347727 Sprint Services, Inc. P.O. Box 12913 Shawnee Mission KS 662827729 New Global Telecom, Inc. 600 12th St., Suite 200 Golden CO 80401-61417732 NTT America, Inc. 101 Park Avenue, Floor 41F New York NY 101787735 Pacific Centrex Services, Inc. PCSI 6855 Tujunga Avenue North Hollywood CA 916057740 TRI-M Communications, Inc. TMC Communications 820 State Street, 5th Floor Santa Barbara CA 931017747 TGEC Communications, Co., LLC 191 West 25th Ave. San Mateo CA 944037754 World Network Communications, Inc. 16861 Stonehaven Cir. Huntington Beach CA 926497755 Real Navigation Systems Corporation Real Telephone Company 1215 Pacific Avenue, Suite 102 San Francisco CA 941097756 Centergistic Solutions, Inc. 2045 W. Orangewood Ave. Orange CA 928687757 U.S. TelePacific Corp. dba: TelePacific Communications 515 So. Flower St., 47th Floor Los Angeles CA 90071-22017758 BT Americas Inc. c/o Tax Department 11440 Commerce Park Drive Reston VA 201917759 Focal Communications Corp. of

California200 North LaSalle Street, Suite 1100 Chicago IL 60601

7760 Teleglobe America, Inc. Tax Department 12010 Sunset Hills Road, Ste 410 1 Discovery Square

Reston VA 20190

7761 Level 3 Communications, LLC 1025 Eldorado Blvd. Broomfield CO 800217762 Telco Network Services, Inc. c/o Meritax, LLC 15455 N. Dallas Parkway, Ste 925 Addison TX 750017764 Diamond Link, Inc. 100 Innovation Dr., Suite 200 Irvine CA 92617-30407766 KDDI America, Inc. 375 Park Avenue, 7th Floor New York NY 101527769 Airnex Communications, Inc. 3000 Executive Parkway, Suite 230 San Ramon CA 945837770 International Telcom Ltd. 417 2nd Avenue West Seattle WA 981197772 QuantumShift Communications, Inc. 88 Rowland Way Novato CA 949457775 RCN Telecom Services of California,

Inc.c/o Tax Dept. 105 Carnegie Center Princeton NJ 08540

7776 SmartStop, Inc. 315 SW Fifth Avenue, Ste 600 Portland OR 972047777 Micro General Services Corp. 601 Riverside Avenue

11th Floor Tax DepartmentJacksonville FL 32204

7778 NTI of California, LLC 250 East Penny Rd. Wenatchee WA 988017779 360networks (USA) inc. 1066 West Hastings Street #1500 Vancouver BC V6E 3X17781 Korea Telecom America, Inc. 3435 Wilshire Blvd. #2160 Los Angeles CA 900107782 Ton Services, Inc. c/o Tax Department 1104 Country Hills Dr. Ogden UT 844037785 McLeodUSA Telecommunications

Services, Inc.dba McLeod USA c/o Tax Department P.O. Box 3177, 6400 C Street SW Cedar Rapids IA 52406-3177

7790 NTC Network, LLC 633 W. 5th Street, 56th Floor Los Angeles CA 90071-20057791 O1 Communications, Inc. 1515 K St., Suite 100 Sacramento CA 958147792 Point To Point, Inc. 3100 Zinfandel Drive, #150 Rancho Cordova CA 956707798 United States Advanced Network, Inc. c/o Tax Department 2160 Kingston Court, Suite I Marrieta GA 300677799 Wilshire Connection, LLC c/o Tax Department 633 W. 5th Street, 56th Floor Los Angeles CA 90071-2005

Page 9 of 21

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California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

7800 New Edge Network, Inc. 3000 Columbia House Blvd., Suite 106 Vancouver WA 98661-29697805 Vartec Solutions, Inc. c/o Meritax, LLC 15455 N. Dallas Parkway, Ste 925 Addison TX 750017811 Public Communications Services, Inc. c/o Tax Department 11859 Wilshire Blvd., Suite 600 Los Angeles CA 900257813 Delaware Advanced TelCom, Inc. dba: Advanced TelCom Group 463 Aviation Blvd., Suite 120 Santa Rosa CA 954037814 PaeTec Communications, Inc. One Paetec Plaza

600 Willowbrook Office ParkFairport NY 14450

7815 GTC Telecom Corp. 3151 Airway Avenue, Suite P-3 Costa Mesa CA 926267819 WilTel Communications, LLC PO Box 22067 MDTC-14F Tulsa OK 74121-20677822 Trinsic Communications, Inc. Tax Department 601 S. Harbour Island Blvd.,

Suite 220Tampa FL 33602

7823 U.S. Telestar Communications Group c/o Tax Department 8868 Lakewood Drive Windsor CA 954927824 Kertel Communications, Inc. c/o Tax Department 7447 N. Palm Bluff #101 Fresno CA 937117831 Dacom America, Inc. Tax Department 626 Wilshire Blvd., Suite 714 Los Angeles CA 900177832 Seren Innovations, Inc. c/o Tax Department 15 South 5th Street, Suite 500 Minneapolis MN 554027834 Pannon Telecom, Inc. c/o Tax Department 5308 Derry Ave. Suite J Agoura Hills CA 913017837 AboveNet Communications, Inc. F/K/A Metromedia Fiber Network

Services, Inc.Attn: Tax Department 360 Hamilton Avenue, 7th Floor White Plains NY 10601

7843 Telemanagement Services, Inc. c/o Tax Department 3835 R East Thousand Oaks Blvd., Ste 422

Westlake Village CA 91362

7845 San Carlos Telecom, Inc. Creative Interconnect Telecom 555 Old County Road, Suite 100 San Carlos CA 940707846 The Telephone Connection Local

Services, LLC9911 West Pico Blvd., Suite 680 Los Angeles CA 90035

7850 Sempra Fiber Links c/o Sempra Energy 101 Ash Street, HQ06B San Diego CA 92101-30177852 Telstra Incorporated 575 Fifth Ave 39th Floor New York NY 100177855 Enhanced Global Convergence Services,

Inc.c/o Passman & Jones 1201 Elm Street, Suite 2500 Dallas TX 75270

7859 EAS Communication, Inc. 17800 Castleton St., Suite 600 City of Industry CA 917487861 Looking Glass Networks, Inc. 111 W 22nd Street, Suite 600 Oak Brook IL 605237862 Bigzoo.com Corporation 55 S. Lake Ave., Ste. 700 Pasadena CA 911017866 Telmex USA, LLC 3350 SW 148th Avenue, Suite 132 Miramar FL 330277867 The Telephone Connection IXC

Services, LLC9911 West Pico Blvd., Suite 680 Los Angeles CA 90035

7868 Fones 4 All Corporation 6320 Canoga Ave., Suite #600 Woodland Hills CA 913677870 Communications Express, Inc. 750 Mendocino Avenue #202 Santa Rosa CA 954017871 GTE.NET LLC dba Verizon Internet Solutions c/o Property Tax Section PO Box 152206, MC SVIE5086 Irving TX 75015-22067872 Infotech Telecomms. & Network, Inc. 936 Goldenrod Ln. San Luis Obispo CA 934017873 Single Billing Services, Inc. dba: Asian American Ass./Fiesta Tel c/o Tax Department 9550 Flair Drive, Ste 510 El Monte CA 917317874 Competitive Communications, Inc. 3751 Merced Drive, Suite A Riverside CA 925037875 AllCom USA 10390 Commerce Center Drive Ste. 250 Rancho Cucamonga CA 917307876 Total Call International, Inc. 707 Wilshire Blvd., 9th Floor Los Angeles CA 900177880 Quick-Tel, Inc. c/o Tax Department 17360 Colima Road, #353 Industry CA 917487885 SBC ASI/SBC ASI P&L L.P. dba: SBC Advanced Solutions, Inc. One SBC Center, Room 36-M-01 St. Louis MO 631017887 AccessLine Communications Corp c/o Tax Department 11201 S.E. 8th Street, Suite 200 Bellevue WA 980047892 OnFiber Communications, Inc. 11921 N. Mopac Exp., Suite 100 Austin TX 78759-35457894 Ponderosa Cablevision P.O. Box 21 O'Neals CA 936457898 United States Telesis, Inc. 200 N. Westlake Blvd., Suite 104 Westlake Village CA 91362

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California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

7899 RGT Utilities of California, Inc. Rockefeller Group Telecom. Services, Inc.

1221 Avenue of the Americas, 3rd Floor New York NY 10020-1095

7902 Zone Telecom, Inc. 200 Lake Dr. East, Suite 200 Cherry Hill NJ 08002-11717904 MercedNet, Inc. c/o Local Access Communications PO Box 683 Centralia WA 985317905 KMC Millennium, LLC 1545 Route 206, Suite 300 Bedminster NJ 079217906 netGuru, Inc 22700 Savi Ranch Parkway Yorba Linda CA 928877907 Telscape Communications, Inc. 606 E. Huntington Dr. Monrovia CA 91016-36777910 Champion Broadband California, LLC 380 Perry Street, Ste 230 Castle Rock CO 801047911 WTI Systems & Services, Inc. 40 Leveroni Court, Suite A Novato CA 949497912 Americom Government Services, Inc. 4 Research Way Mail Stop 3-10 Princeton NJ 08540-66847913 VCOM Solutions, Inc. 12647 Alcosta Blvd., Ste 470 San Ramon CA 945837914 McLeodUSA Network Services, Inc. P.O. Box 3177

6400 C Street SouthwestCedar Rapids IA 52406-3177

7916 Peak Communications, Inc. 1442 Lincoln Ave., Suite 479 Orange CA 928657917 APEX Telecom, Inc. 113 10th St. Oakland CA 946077919 Verizon Avenue Corp. c/o Tax Dept. 12901 Worldgate Dr. Herndon VA 201707924 BAK Communications, LLC 444 S. Flower Street, Ste 4188 Los Angeles CA 900717925 UCHUB Group, Inc. PO Box 1483 Guasti CA 91743-14837926 DSLnet Communications, LLC 545 Long Wharf Drive, 5th Floor New Haven CT 065117927 Dial Thru International Corporation 17383 Sunset Blvd., Suite 350 Pacific Palisades CA 902727929 Fiberride, Inc. One Mason Irvine CA 926187931 Universal Access, Inc. 233 S. Wacker Drive, Ste 600 Chicago IL 606067932 Metro Access Exchange, LLC 731 Market Street Ste 200 San Francisco CA 941037933 Acceris Communications Solutions c/o: Ryan & Company 13155 Noel Rd., 12th Floor LB-71 Dallas TX 752407934 Telecom House Inc. 8421 Wilshire Blvd., Ste 300 Beverly Hills CA 902117935 Winstar Communications, LLC 1850 M Street, NW, Suite 300 Washington DC 200367937 Prepaid Tel.Com, Inc. 409 Center Street Yuba City CA 954917938 McBlue Telecom, Inc. 15910 Ventura Blvd., Ste 1500 Encino CA 914367939 Samsung Networks America, Inc. 85 West Tasman Drive San Jose CA 951347942 Q2 Telecom, Inc. dba: Callsave Telecom 110 West 9th ST., #518 Wilmington DE 198017943 Veracom Networks, Inc. 3525 Del Mar Heights Rd. #370 San Diego CA 921307944 Volonet Technologies, Inc. RedWire Broadband 5771 Copley Dr. #100 San Diego CA 921117945 ZTG, Inc. 28470 Avenue Stanford, Ste. 345 Valencia CA 913557946 Netifice Communications, Inc. 555 Anton Blvd., 2nd Floor Costa Mesa CA 926267947 IDT America, Corp. 520 Broad St 16th Flr DSL Newark NJ 071027948 Telenor Satellite Services, Inc. 1101 Wootten Parkway Rockville MD 208527949 Anew Telecommunications Corporation Call America PO Box 3310 San Luis Obispo CA 93403-3310

7950 ATMC, Inc. Nevada ATMC, Inc. 9045 Haven Ave., Suite 106 Rancho Cucamonga CA 917307951 SWB Communications Services, Inc. One SBC Center, Room 36-M-1 St. Louis MO 631017952 Advanced Tel, Inc. ATI 30575 Trabuco Canyon Rd., Ste 200 Trabuco Canyon CA 92679-30347953 Openpop.com, Inc. 3055 Wilshire Blvd., Suite 730 Los Angeles CA 900107955 Enhanced Communications Network,

Inc.dba: Asian American Association c/o Tax Department PO Box 6788 Rosemead CA 91770

7956 Telespan Communications, LLC 125 E. De La Guerra St., Ste 201 Santa Barbara CA 93101-22397957 C.F. Communications, LLC dba: telekenex 3221 20th Street San Francisco CA 941107959 Airespring, Inc. 6060 Sepulveda Blvd., Ste 220 Van Nuys CA 91411-2512

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California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

7960 CallTower, Inc. 5 Thomas Mellon Circle #245 San Francisco CA 941347961 SureWest Televideo dba: SureWest Broadband PO Box 969 Roseville CA 956787962 KMC Funding Corporation 1545 Route 206 Bedminster NJ 079217963 KMC Telecom XI, LLC 1545 Route 206 Bedminster NJ 079217964 Aries Network, Inc. dba: Aries Telecommunications 2101 Empire Ave. Burbank CA 915047965 VizAbility Communications, Inc. 2604 B El Camino Real, Suite 345 Carlsbad CA 920087967 New World Telecom International, Inc. c/o New World Telecommunications

Limited17/F Chevalier Commercial Centre 8 Wang Hoi Road

Kow Loon Bay . Hong Kong

7968 N.T. Assets, LLC c/o Tax Dept 7125 Columbia Gateway, Ste 200 Columbia MD 210467969 Intelsat Global Service Corporation 3400 International Drive, NW Washington DC 20008-30067972 Yipes Enterprise Services, Inc. 114 Sansome St., 11th Floor San Francisco CA 941047973 Alliance Payphone, Inc. 2355 Foothill Blvd., Suite 812 LaVerne CA 917507974 Aleron Broadband Services, LLC c/o Tax Department 100 Commercial Drive Fairfield OH 450147975 American Phone Services, Corp. Georgia American Phone Services 308 Maxwell Rd., Suite 100 Alpharetta GA 300047976 Local Fiber, LLC 570 Lexington Ave 3rd Floor New York NY 100227978 Legent Communications Corporation 21084 Bake Parkway, Suite 108 Lake Forest CA 926307980 Teledata Solutions, Inc. dba: TSI 200 N. Westlake Blvd., Ste 104 Westlake Village CA 913627981 Leading Edge Broadband Services, LLC 5823 Newton Dr., Suite D Carlsbad CA 92008

7982 NextG Networks Of California 1759 South Main St., Ste 128 Milpitas CA 950357983 LCR Services, Inc. dba: LCR/Premysis Technologies 1650 South Amphlett Blvd., Ste 115 San Mateo CA 944027984 360networks (USA 2) L.P. 1066 West Hastings Street, Suite 1500 Vancouver BC V6E 3X17985 UCN, INC. 14870 Pony Express Rd Bluffdale UT 840657986 Inc21.com Corporation 1540 Market St., Ste 435 San Francisco CA 941227987 KMC Telecom Solutions, LLC 1545 Route 206 Bedminster NJ 079217988 Global Tel*Link Corporation 2609 Cameron Street Mobile AL 366077989 Option One Telecom, Inc. dba: 01 Telephone 1515 K St., Ste 100 Sacramento CA 958147990 CMTel (USA) LLC 700 Wilshire Blvd, 7th Flr Los Angeles CA 900177991 Telemex International 4111 Buchanan St Riverside CA 925037992 NobelTel, LLC 5759 Fleet St, Suite 210 Carlsbad CA 920087993 Clearworld Communications Corp 3601 S. Harbour Blvd. Santa Ana CA 927047994 Utility Telephone, Inc. 7277 Pacific Ave. #4 Stockton CA 952077995 IP Networks, Inc. PO Box 192366 San Francisco CA 94119-23667996 RuralWest - Western Rural Broadband,

Inc.PO Box 52968 Bellevue WA 98015-2968

7997 Edison Carrier Solutions c/o: Southern California Edison Co. 2244 Walnut Grove Avenue QUAD 2-D,G.O. #1

Rosemead CA 91770

7998 Norcast Communications Corporation 1998 Santa Barbara Street, #100 San Luis Obispo CA 934017999 Hands On Sign Language Services, Inc. 595 Menlo Drive Rocklin CA 95765

8000 G2 Solutions, LLC 1475 Powell St., Ste 202 Emeryville CA 946088001 Custom Switching Technologies, Inc. 330 James Way, Ste 220 Pismo Beach CA 934498002 Neutral Tandem - California, LLC One South Wacker, Suite 200 Chicago IL 606068003 Creative Interconnect Communications,

LLC3181 Cameron Park Dr., Ste 103 Cameron Park CA 95682

8004 Greenfield Communications, Inc. 31882 Camino Capistrano, Ste. 103 San Juan Capistrano CA 92675

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California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

8005 Cable And Wireless Americas Operations, Inc.

Tax Department 20099 Ashbrook Place, Suite 105 Ashburn VA 20147

8006 Lucky Communications, Inc. 1111 Mission St. San Francisco CA 941038007 Asia Talk Telecom, Inc. 17588 E. Rowland St #A276 City of Industry CA 917488008 Volo Communications of California, Inc. 151 South Wymore Road, Ste. 3000 Altamonte Springs FL 32714

8009 France Telecom Corporate Solutions, LLC

2300 Corporate Park Dr MS SP0606 Herndon VA 20171

8010 A+ Wireless Advantage Wireless 2912 Lakeside Dr. Oklahoma City OK 731208011 DelTel, Inc. PBNext 27071 Aliso Creek Rd., Ste 150 Aliso Viejo CA 926568012 RB Communications, Inc. 301 East Ocean Blvd., Ste 1720 Long Beach CA 908028013 Worldwide Telecommunications, Inc. WTI, Inc. 5331 Derry Avenue, Suite Q Agoura Hills CA 913018014 Fonica LLC PO Box 150 San Fernando CA 913438015 China Telecom (USA) Corporation Tax Department 607 Herndon Parkway, Suite 201 Herndon VA 210708016 Call Center Management, Inc. Customer Solutions Group 5839 Green Valley Circle, Ste 209 Culver City CA 902308017 Locus Telecommunications, Inc. 1111 Sylvan Ave. Englewood Cliffs NJ 076328018 Telewest, Inc. 953 South Frontage Rd. W, Ste 208 Vail CO 816578019 Global Touch Telecom, Inc. 11845 W. Olympic Blvd., Suite 600 Los Angeles CA 900648020 GVN Services 4918 Taylor Court Turlock CA 953828021 EWI Holdings, Inc. 10509 Vista Sorrento Pkwy., Ste 410 San Diego CA 921218022 ACI Communications Holdings, Inc. Allstate Communications, Inc. 21621 Nordhoff Street Chatsworth CA 913118023 One Phone, Inc. OWTel 1641 W. Main Street, Suite 411 Alhambra CA 918018024 TC Telephone, LLC 545 Sykes Avenue Red Bluff CA 960808025 FreedomStarr Communications, Inc. Americanfone 6300 Wilshire Blvd., Ste 710 Los Angeles CA 900488026 Nationwide Telecom, Inc. 7545 Shoupe Ave., Unit A West Hills CA 913078027 Blue Casa Communications, Inc. 10 East Yanonali Street, Suite 1 Santa Barbara CA 931018028 Mercury Telecom, Inc. 23875 West Ventura Vlvd., Suite 140 Calabasas CA 913028029 IPC Network Services, Inc. Wall Street Plaza

88 Pine Street, 15th FloorNew York NY 10005

8030 Andiamo Telecom, LLC 10575 N. 114th Street, Suite 103 Scottsdale AZ 852598031 Backbone Communications, Inc. 515 South Flower Street, Suite 4350 Los Angeles CA 900718032 BCE Nexxia Corporation DuCharme, McMillen & Associates, Inc. 3050 W. Agua Fria Fwy, Ste 250 Phoenix AZ 85027

8033 Telecom Consultants Inc. 745 East Locust Ave., Suite 109 Fresno CA 93720D016 United Cellular Service 27068 LaPaz Road, Suite 403 Aliso Viejo CA 92656-3041D029 O'Brien Telecom 80044 29 Palms Highway,

HC02 Box 642Twentynine Palms CA 92277

D037 @ Track Communications, Inc. 1155 Kass Dr., Suite 100 Richardson TX 75081D041 Traq Wireless, Inc. 8300 N. Mopac Expressway,

Suite 310Austin TX 78759

D045 American Rated Cable & Communications

790 East Delavan Avenue Buffalo NY 14215

D048 Working Assets Funding Service 101 Market St., Ste 700 San Francisco CA 94105D049 Zip Mobile Media 1700 Broadway, Ste 303 San Francisco CA 94109D058 Westside Wireless Connection 1110 Wilshire Blvd Santa Monica CA 90401D060 San Diego Communications, LLC 4755 Oceanside Blvd. #100 Oceanside CA 92456D062 Signal Telecom Corp. PO Box 326 Larkspur CA 94977

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California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

D074 Consumer Cellular, Inc. 7204 SW Durham Rd., Suite 300 Portland OR 97224D078 Nextwave Personal Communications

Inc.11500 South Eastern Ave. Henderson NV 89052

D079 QWBS Services, Inc. 5775 Morehouse Dr San Diego CA 92121D080 Star Number, Inc. 1601 McCormick Dr Largo MD 20774D081 Airlink Mobile, Inc. Airlink Mobile 8800 E Chaparral Rd, Ste 300 Scottsdale AZ 85250D083 Zefcom, LLC Telispire PCS & AzTalk Wireless 4309 Jacksboro Hwy, Ste G Wichita Falls TX 76302D086 Phonetec PCS, LLC 3300 North A St, Ste 108 Midland TX 79705D087 MG, LLC Two Executive Dr, Ste 900 Fort Lee NJ 07024P108 GTE Cellular Communications

Corporation.dba GTE Mobilnet #1 GTE Place, Bldg 1 Atlanta GA 30004

P149 Western CLEC Corporation Western Wireless Tax Dept 3650 131st Avenue, Ste 400 Bellevue WA 98006P408 North County Communications Corp. 3802 Rosecrans Street, Suite 485 San Diego CA 92110P484 ASC Telecom, Inc. c/o Sprint Property Tax Dept. P.O. Box 12913

Mail Stops KSOPHL0512 - 5APTXShawnee Mission KS 66282-2913

P612 Bell Atlantic Communications, Inc. dba Verizon Long Distance c/o Tax Department PO Box 152206 Irving TX 75015-2206P616 Cimco Communications, Inc. 1901 South Meyers Road, Suite 700 Oakbrook Terrace IL 60181-5211P621 Custom Network Solutions, Inc. 210 Route 4 East, Suite 102 Paramus NJ 07652P630 Empire One Telecommunications, Inc. 55 Washington Street Brooklyn NY 11201P631 FairCall Corporation 101 SE 6th Avenue, Suite D Delray Beach FL 33483P634 Global Crossing Local Services, Inc. Property Tax Dept 1080 Pittsford\Victor Rd Pittsford NY 14534P652 Long Distance of Michigan, Inc. dba LDMI Telecommunications Fonetel 27777 Franklin Road, Suite 500 Southfield MI 48034

P658 Marathon Communications, Inc. 1550 N. 34th Street, Suite #200 Seattle WA 98103P783 Tesco 1263 Alicante Dr. Pacifica CA 94044P786 Totel Corporation 48 Loraine Court San Francisco CA 94118P803 Americatel Corp. 4045 N.W. 97th Avenue Miami FL 33178P804 Net One International, Inc. 4037 Metric Drive, Ste 200 Winter Park FL 32792P815 BellSouth Long Distance, Inc. 22nd Floor - BellSouth Tax Dept. 1155 Peachtree NE Atlanta GA 30309-3610P824 American Farm Bureau, Inc. The Farm Bureau Connection Patrick D. Crocker, Atty 900 Comerica Building Kalamazoo MI 49007-4752P840 Access Point, Inc. 1100 Crescent Green, Suite 109 Cary NC 27511P845 Telecarrier Services, Inc. 75 South Broadway, Ste 302 White Plains NY 10601-4413P849 FoxTel, Inc. 1720 Windward Concourse, Ste 250 Alpharetta GA 30005P859 Public Interest Network Services Inc. 50 West 17th Street, 9th Floor New York NY 10011P865 EZ Phone, Inc. 520 S. Main Street, Ste 2446 Akron OH 44310P866 1-800-Reconex, Inc. dba Reconex P.O. Box 40 Hubbard OR 97032P874 Comdata Telecommunications Services,

Inc.c/o Tax Department - HQE04B 3311 East Old Shakopee Road Minneapolis MN 55425

P878 Comm South Companies 8035 East R.h. Thorton Frwy #410 Dallas TX 75228P885 Network Operator Services, Inc. P.O. Box 3529

119 West Tyler Suite 260Longview TX 75606

P893 USP Communications, Inc. Accounting Department 3808 S. West Temple, Suite 2-A Salt Lake City UT 84115P894 New Century Telecom, Inc. 8180 Greensboro Drive Suite 700 Mc Lean VA 22102P905 Advantage Telecommunications Corp. dba: Adv Telecom 11216 Tamiami Trail N., #407 Naples FL 34110P906 ALLTEL Communications, Inc. c/o Rash & Associates P.O. Box 260888 Plano TX 75026-0888P913 Brand X Internet Tax Department 927 6th St #4 Santa Monica CA 90403P919 Christian Telecom Network, LLC P.O. Box 1645 Temecula CA 95293

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California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

P928 Ernest Communications, Inc. Tax Department 5275 Triangle Parkway, Suite 150 Norcross GA 30092P933 Globalcom, Inc. Tax Department 333 W. Wacker Drive, Suite 1500 Chicago IL 60606P955 OLS, Inc. 217 Rosewell St., Ste 100 Alpharetta GA 30004P957 One Star Long Distance, Inc. 7100 Eagle Crest Boulevard, Suite B Evansville IN 47715P964 Pre-Paid Phones, Ltd. LLC Tax Department PO Box 82097 Las Vegas NV 89180P974 Supra Telecomm & Info Systems, Inc. 2901 SW 149th Ave., Ste 300 Miramar FL 33027P992 Access One, Inc. Tax Department 820 W. Jackson Blvd #650 Chicago IL 60607P995 Adelphia Telecommunications, Inc Tax Department 1 N. Main Street Coudersport PA 16915P996 Advanced Communications Group, Inc. ACG Telecom Services, Inc. 12210 Fairfax Towne Center, Suite 605 Fairfax VA 22033

P997 Affordable Voice Communications, Inc Tax Department 1000 North Main Street Las Cruces NM 88001-1126Q012 Cat Communications International, Inc Tax Department PO Box 11845 Roanoke VA 24022-1845Q014 Centurytel Long Distance, Inc. Ad Valorem Tax Department PO Box 4065, 100 Century Tel Drive Monroe LA 71211-4065Q021 Consolidated Billing Provider, LLC Tax Department P.O. Box 181291 Casselberry FL 32718-1291Q036 Gates Communications, Inc. Tax Department 1100 Olive Way, Suite 951 Seattle WA 98101Q056 Marathon Communications Corporation dba: Marathon USA Tax Department 8014 Cumming Hwy., Sta 403-357 Canton GA 30115

Q059 Miracle Communications, Inc Tax Department 725 Lakefield Road, Suite G Westlake Village CA 91361Q061 Navigator Telecommunications, LLC Tax Department P.O. Box 13860 North Little Rock AR 72113-0860Q063 Network Billing Systems, LLC Tax Department 155 Willowbrook Blvd Wayne NJ 07470Q064 Network Communications Int'l Corp 1809 Judson Rd. Longview TX 75605Q069 Now Communications, Inc 1375 South Semoran Blvd.,

Bldg 5, Suite 1348Winter Park FL 32792-5513

Q071 OPEX Communications, Inc 500 East Higgins Rd Elk Grove Village IL 60007Q086 St. Andrews Telecommunications, LLC Tax Department 1611 St. Andrews Dr., Suite D Lawrence KS 66047Q090 The Free Network, LLC. Tax Department 1607 E. Big Beaver Road, Suite 201 Troy MI 48083Q103 United Telecom, LLC Tax Department 175 Great Neck Road, Suite 404 Great Neck NY 11021Q111 Trans National Communications

International Inc.2 Charles Grale West Boston MA 02215

Q113 LSSI Corp c/o Raritan Plaza III 101 Fieldcrest Ave Edison NJ 08837Q119 Enhanced Communications Group, LLC 312 South East Delware Bartlesville OK 74003

Q122 DPI Teleconnect, LLC 2997 LBJ Freeway #225 Dallas TX 75234Q123 United Calling Network, Inc. 27068 La Paz Rd., # 403 Aliso Viejo CA 92656-3041Q124 Premiere Network Services, Inc. 1510 North Hampton Rd, #120 De Soto TX 75115Q137 DialTek, LLC TeleWise, LLC PO Box 82446 Kenmore WA 98028Q141 NetLojix Telecom, Inc. 501 Bath Street Santa Barbara CA 93101Q146 W2COM International, LLC 3500 Park Center Drive Dayton OH 45414Q153 Wiltel Local Network, LLC One Technology Center, MD 13B Tulsa OK 74103Q161 Network IP, LLC 119 West Tyler St #100 Longview TX 75601Q163 ezTel Network Services, LLC 436 Lynchburg Ave. Brookneal VA 24528Q165 Telemanagement Systems, Inc. 12150 E. Briarwood Ave. #146 Centennial CO 80112-6756Q171 ACN Communications Services, Inc. 32991 Hamilton Court Farmington Hills MI 48334Q175 PromiseVision Technology, Inc. 1050 E. 2nd Street, PMB 212 Edmond OK 73034Q181 Amercian Fiber Network, Inc. 9401 Indian Creek Parkway Suite 140 Overland Park KS 66210-2007Q199 Cybertel Communications, Corp. 9444 Waples Street, Suite 290 San Diego CA 92121Q204 KMC Telecom V, Inc. 1545 Route 206 Bedminster NJ 07921

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California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

Q205 USA Digital Communications, Inc. 1603 SE 19th St., Suite. #120 Edmond OK 73013Q206 TDS Long Distance Corporation TDS Telecom PO Box 32396 Knoxville TN 37930-2396Q209 Northwest Microwave, inc. PO Box 111 Yakima WA 98907Q217 Snip Link, LLC 100-A Twinbridge Drive Pennsauken NJ 08110Q238 Go Solo Technologies, Inc. 1901 Ulmerton Rd., Suite 400 Clearwater FL 33762Q247 TeleUno, Inc. 2754 West Atlantic Blvd #8 Pompano Beach FL 33069Q249 Cbeyond Communications, LLC 320 Interstate North Parkway, Suite 300 Atlanta GA 30339Q252 Global NAPs California Inc 10 Merrymount Road Quincy MA 02169Q256 NII Communications, Ltd 1717 North Loop 1604 East, #250 San Antonio TX 78232Q260 Bellsouth BSE, Inc. 1155 Peachtree NE, Room 16G Atlanta GA 30309-3610Q264 CI2, Inc. dba: Computer Intelligence Squared 200 Galleria Parkway, N.W., Suite 1200 Atlanta GA 30339Q270 EGIX Network Services, Inc. 11550 North Meridian Street, Suite #500 Carmel IN 46032Q284 Comtech21, LLC One Barnes Park South Wallingford CT 06492Q286 Paxx Telecom, LLC PO Box 12637 Scottsdale AZ 85267-2637Q287 Encompass Communications, LLC 119 W. Tyler Suite #260 Longview TX 75601Q294 Radiant Telecom, Inc. 1020 N.W. 163 Drive Miami FL 33169Q304 Midwestern Telecommunications, Inc. PO Box 1401 Chicago Heights IL 60412Q310 Closecall America, Inc. 101A Log Canoe Circle Stevensville MD 21666Q312 Global Metro Networks California, LLC 201 North Union Street, Suite #300 Alexandria VA 22314Q317 Siskiyou Long Distance Company PO Box 157, 30 Telco Way Etna CA 96027-0157Q320 Xtension Services, Inc. 2912 Lakeside Dr. Oklahoma City OK 73120Q321 CalTel Long Distance PO Box 37 Copperopolis CA 95228Q327 Cal-Ore Long Distance c/o Moss Adams LLP 3121 W. March Ln Suite 100 Stockton CA 95219Q338 Competisys Corporation 2402 Michelson Drive Suite 232 Irvine CA 92612Q341 Long Distance Consolidated Billing Co. 145 South Livernois Suite 199 Rochester MI 48307

Q344 Pioneer Telecom, Inc. 5940 Hamilton Blvd, Suite H-1 Allentown PA 18106-9648Q345 United Networks International, Inc. Interactive Communications PO Box 187 American Fork UT 84003-0187Q346 Quick Tel, Inc. 324 Trinity Place Elizabeth NJ 07201Q352 New Access Communications, LLC 801 Nicollet Mall, Suite 350 Minneapolis MN 55402Q355 Reduced Rate Long Distance, LLC 1800 Penbrooke Dr., Suite 300 Orlando FL 32810Q361 Bridgecom International, Inc. 115 Stevens Ave. 3rd Floor Valhalla NY 10595Q373 Metropolitan Telecommunications of

CA, Inc.Met Tel 44 Wall St 14th Floor New York NY 10005

Q375 Telefyne Incorporated 4286 Woodbine Road Suite B Pace FL 32571Q377 World Communications, Inc. Washington WCI 190 Queen Anne Ave N Suite 250 Seattle WA 98109Q379 ACCXX Communications, LLC Total Accxx, LLC 4035 Tampa Rd. Ste 6000 Oldsmar FL 34677Q380 Ntera, Inc. 1020 N.W. 163 Drive Miami FL 33169Q382 Yak Communications (America), Inc. 55 Town Centre Court Suite 610 Scarborough ON M1P 4X4Q388 Dialaround Enterprises, Inc. 30-50 Whitestone Expressway,

4th FloorFlushing NY 11354

Q395 QX Telecom LLC 230 Fifth Ave Suite 800 New York NY 10001Q398 Franz, Inc. Telelight Inc. 3347 St. Vincent Place Boulder CO 80301Q401 XTEL Communications, Inc. 9 E. Stow Road, Suite F Marlton NJ 08053Q402 Globcom Incorporated 2100 Sanders Rd., Ste 150 Northbrook IL 60062Q413 Broadview Networks, Inc. 59 Maiden Lane, 27th Floor New York NY 10038Q414 Pacific-South Telecom, Inc. 3419 Westminster Ave Ste 312 Dallas TX 75205

Page 16 of 21

Page 40: STATE BOARD OF EQUALIZATION PROPERTY AND ...ABS-CBN Telecom North America, Inc. 7581 859 Cowan Road Burlingame CA 94010 Acceris Communications Solutions 7933 c/o: Ryan & Company 13155

California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

Q421 Futur Telecom America, Inc. 17 State Street, Suite 800 New York NY 10004Q423 Eureka Telecom, LLC c/o Tax Department 39 Broadway, 19th floor New York NY 10006-3003Q432 RGB Communicatiions, LLC P.O. Box 1516 San Martin CA 95046Q434 Sage Telecom, Inc. 805 Central Exp. S. Ste 100 Allen TX 75013Q437 KMC Data, LLC 1545 Route 206 Ste 300 Bedminster NJ 7921Q442 KMC Telecom VII, LLC 1545 Route 206 Bedminster NJ 07921Q443 KMC Telecom IX, Inc. 1545 Route 206 Bedminster NJ 07921Q454 8x8, Inc. 3151 J Street Santa Clara CA 95054Q455 Econocall, Inc. 177 Parkside Drive Union NJ 07083Q458 Phone1, Inc. 100 N Biscayne Blvd., Suite 2500 Miami FL 33132Q465 United Systems Access Telecom, Inc. 5 Bragdon Lane, Suite 200 Kennebunk ME 04043Q466 Calmtel USA, Inc. 10301 Democracy Ln., Ste 401 Fairfax VA 22030Q468 IBN Intertelecom 10226 Blake Lane Oakton VA 22124Q469 Central Utah Communications, Inc. WRLD Alliance 1125 S. Blackhawk Blvd., #27

25 N StateMt. Pleasant UT 84647

Q470 Telecom Management, Inc. dba: Pioneer Telephone c/o: Pioneer Telephone 583 Warren Ave. Portland ME 04103Q472 Nui Telecom, Inc. 550 Route 202/206, 2nd Floor Bedminster NJ 07921Q474 Gold Line Telemanagement, Inc. 180 West Beaver Creek Road Richmond Hill ON L4B 1B4Q475 Wholesale Carrier Services, Inc. 7200 W Camino Real, Suite 303 Boca Raton FL 33433Q476 X2 Comm, Inc. Direct Connect Communications 270 South Main Street Flemington NJ 08822Q479 China Quantum Communications 33 Wood Avenue South - 7th Flr Iselin NJ 08830Q480 Great America Networks, Inc. BTI Communications Group, Ltd. 150 N. Michigan Avenue, Ste 3200 Chicago IL 60601Q483 digizip.com, Inc. 9 East 45th Street, 9th Floor New York NY 10017Q484 Senco Net, Inc. 12340 Santa Monica Blvd., Suite 215 Los Angeles CA 90025Q485 Budget Phone, Inc. PO Box 19360 Shreveport LA 71149Q487 Pronet Communications Incorporated 3290 Blazer Parkway, Suite 201 Lexington KY 40509Q491 Global Valley Networks, Inc. 4918 Taylor Court Turlock CA 95382Q495 Telenational Communications, Inc. Box 8658 Breckenridge CO 80424Q498 Kiger Telephone & Telephony, LLC 999 18th Street, Suite 1825 Denver CO 80202Q500 Broadview Acquistion Corporation Broadview Net Plus 59 Maiden Lane, 27th Floor New York NY 10038Q501 Global Internetworking, Inc. 8484 Westpark Dr., Suite 720 McLean VA 22102Q503 Equal Access Communications, LLC Equal Access 420 Live Oak Blvd Casselberry FL 32707Q504 Onelink Communications, Inc. Firstlink Communications 8400 N. University Dr., Suite 204 Tamarac FL 33321Q506 National Access Long Distance, Inc. 2055 Gateway Place, Ste. 400 San Jose CA 95110Q508 Hi-Tech Gateway 101 Convention Dr., Suite 777 Las Vegas NV 89109Q509 Linea Latina 12750 High Bluff Dr., Suite 200 San Diego CA 92130Q510 INFONE, LLC 11200 Murray Scholls Place Beaverton OR 97007Q512 Express Telephone Services, Inc. 6311 Grapevine Hwy, Ste 250 North Richland Hills TX 76180Q515 McGraw Communications 228 East 45th Street, 12th Floor New York NY 10017Q516 National Directory Assistance, LLC 12700 Shelbyville Road, Danville Bldg Louisville KY 40243Q521 Bullseye Telecom, Inc. 25900 Greenfield Road, Suite 330 Oak Park MI 48237Q522 WDT World Discount

Telecommunications Corp13644 Neutron Rd. Dallas TX 75244-4410

Q523 US LEC Communications Inc. 6801 Morrison Blvd Charlotte NC 28211Q524 Econodial, LLC 3611 Fourteenth Ave, 5th Floor Brooklyn NY 11218Q525 Cypress Communications Operating

Co., Inc.15 Piedmont Center 3575 Piedmont Rd., Ste 610

Atlanta GA 30305

Page 17 of 21

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California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

Q526 Teliss, LLC 9093 Technology Drive, Ste 104 Fishers IN 46038Q529 Local Exchange Technologies, LLC Global Voice and Data PO Box 28603 San Jose CA 95159Q533 Intelligent Communications

International, Inc.PO Box 135 Bonita CA 91908

Q534 Ridley Telephone Company, LLC 470 Norriston Rd. Ste 201 Blue Bell PA 19422Q536 Tricom USA, Inc. 1 Exchange Place, Suite 400 Jersey City NJ 07302Q537 Cogent Communications of California,

Inc.1015 31st Street NW Washington DC 20007

Q538 Bee Line Long Distance, LLC 255 South Orem Blvd. Orem UT 84058-3009Q539 Groveline, LLC 350 Myles Standish Blvd Taunton MA 02780Q540 Westex Communications, LLC 13035 Highway 6 Arcolla TX 77583Q544 Vanilla, Inc. 8260 Greensboro Dr., Suite 110 McLean VA 22102Q545 TeleDias Communications, Inc. 5605 Riggins Ct., Suite 265 Reno NV 89502Q546 All-Star Accquistion Corporation 1151 Seven Locks Rd Potomac MD 20854Q547 Primo Communications, Inc. 617 Birchtree Court Rochester Hills MI 48306Q548 Advanced Telemangement Group, Inc. 542 Hopmeadow Street, Suite 173 Simsbury CT 06070Q549 Premier Telecom, Inc. 400 East Atlantic Blvd., Suite A Pompano Beach FL 33060Q550 Conversant Technologies PO Box 865081 Plano TX 75086-5081Q551 Angel Telecom, Inc. 36041 Bergen St. Wirchester CA 92596-3460Q552 Axius, Inc. 2300 North 10th St Enid OK 73701Q553 DMR Communications, Inc. 1841 Rainbow Dr Santa Ana CA 92705Q560 OCMC, Inc. One Call Communications, Inc. 801 Congressional Blvd Carmel IN 46032Q565 Comcast Business Communications,

Inc.dba Comcast Long Distance c/o Property Tax PO Box 173838 Denver CO 80217-3838

Q567 Broadband Dynamics, LLC Arizona Telephony Brokers 8757 E. Via De Commercio, 1st Floor Scottsdale AZ 85258-3359Q569 Dial Worldwide Communications, Inc. PO BOX 1171 Santa Clara CA 95052Q571 Touchtone Communications, Inc. 16 S Jefferson Rd Whippany NJ 07981Q572 Vanco US, LLC 1420 Kensington Rd, Ste 103 Oakbrook IL 60523Q573 Crosslands Network, LLC 4623 El Segundo Blvd., Ste 202 Hawthorne CA 90250Q574 Kouso Communications, LLC 21430 Kenyon Ct Sterling VA 20164Q575 Worldteq Corporation Maryland Worldteq Corporation 30 West Gude Drive, Ste 470 Rockville MD 20850Q576 National Viedophone 10390 Wilshire Blvd Penthouse 9 Los Angeles CA 90024Q579 Global Telecom Solutions 2510 Mt. Diablo Scenic Blvd Diablo CA 94528Q580 Global Communications Consulting

Corp.25 Kilmer Drive, Ste 217 Morganville NJ 07751

Q583 KSG America 3333 Wilshire Blvd 3614 Los Angeles CA 90010Q584 Alticomm, Inc. 115 Shawmut Rd Canton MA 02021Q585 Fox Communications Corp. 5210 Carillon Pt. Kirkland WA 98033-7388Q586 Better World Telecom, Inc. Better World Telecom 11951 Freedom Dr, 13th Floor Reston VA 20190Q590 Via One Technologies, Inc. 525 Broadway, 5th Floor New York NY 10012Q591 American Internet Communications,

LLC2999 NE 191 St, Ste 406 Aventura FL 33180

Q592 The Entheos Company PO Box 887 Pasadena CA 91102Q593 Convergia, Inc. 237 Hymus Blvd Pointe Claire QC H9R 5C7Q594 TCO Network Inc. TCO 12970 W Bluemound Rd Ste 301 Elm Grove WI 53122Q595 Exergy Group, LLC 1550 W 84th St, Ste 58 Hialeah FL 33014Q596 Entrix Telecom, Inc. 520 Broad St Newark NJ 07102

Page 18 of 21

Page 42: STATE BOARD OF EQUALIZATION PROPERTY AND ...ABS-CBN Telecom North America, Inc. 7581 859 Cowan Road Burlingame CA 94010 Acceris Communications Solutions 7933 c/o: Ryan & Company 13155

California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

Q597 Easton Telecom Services, LLC Summit II - Unit A 3046 Brecksville Rd Richfield OH 44286Q598 Call Plan USA California, Inc. 5 Centrepointe Drive, Ste 400 Lake Oswego OR 97035Q599 Telrite Corporation PO Box 2207 Covington GA 30015Q600 U.S. Hospital Equipment, Inc. 2201 N Long Beach Rd Compton CA 90221Q601 Litespan, Inc. 21 Twin Oaks Oval Springfield NJ 07081Q603 US Fibercom, Inc. 2525 Nelson Miller Parkway, Suite 204

PO Box 23447Louisville KY 40222

Q604 Deseret Communications Network, Inc. 12076 Cuthill Place Sherwood OR 97140Q606 Business Network Long Distance, Inc. 1400 Sixteenth St, Ste 400 Denver CO 80202Q607 Phoneco, LP 7900 Carpenter Freeway Dallas TX 75247Q608 Norvergence, Inc. 550 Broad St., 3rd Flr Newark NJ 07102Q609 National Access Long Distance, Inc. 2055 Gateway Pl Ste 400 San Jose CA 95110Q610 Threshold Communications, Inc. 16541 Redmond Wy #245C Redmond WA 98052Q613 Pan Asia Communications Corporation 14936 Dillow St Westminster CA 92683Q614 Intelecom Solutions, Inc. 25 W Jefryn Blvd Deer Park NY 11729Q615 International Telephone, Inc. 1589 Chalcedony St, Ste 8 San Diego CA 92109Q616 Sky Telecom, Inc. 15625 Alton Parkway Ste B Irvine CA 92618Q618 Independent Telecommunications

Systems, Inc.ITS Communications; IXC Direct 4079 Park East Court, SE Grand Rapids MI 49546-8815

Q619 R2C Communications, Inc. 9532 Mission Rd, #25 Overland Park KS 66206Q620 Telecom United, LLC 3801 Vista Point Way Palmdale CA 93551Q621 DSCI Corporation 1050 Waltham St Lexington MA 02421Q623 Impact Network Solutions 429 Trenton Ave Findlay OH 45480Q624 Harbor Communications, LLC 3211 SW Scholls Ferry Ct Portland OR 97221Q626 Consolidated Communications Operator

Services, Inc.121 South 17th Street Mattoon IL 61938

Q627 Cooperative Communications, Inc. 412-420 Washington Ave Belleville NJ 07109Q628 First Communications, LLC. 3340 West Market St Akron OH 44333Q631 T-Netix Telecommunicatons Services,

Inc.2155 Chenault Dr., # 410 Carrollton TX 75006

Q632 Advanced Integrated Technologies, Inc. 9855 W. 78th Street, Suite 300 Eden Prairie MN 55344

Q634 Alpha Enterprise dba: Affordable Cellular 6033 W. Century Blvd., #400 Los Angeles CA 90045Q635 Amcom Communications Corp. 8305 Manifesto Huntington Beach CA 92646-1619Q636 American Long Lines, Inc. 700 Enterprise Rd., 2nd Flr. Horsham PA 19044Q638 Avtar Singh Gill Gilltel Communications 5568 W. Calimyria Ave. Fresno CA 93722-3100Q640 Bridgecom, LLC PO Box 50146 Pasadena CA 91115Q641 Buzz Telecom, Corporation 8380 Louisiana St., Dept. 20 Merrillville IN 46410Q644 Charter Fiberlink CA-CCO, LLC 12405 Powerscout Drive St. Louis MO 63131Q645 Charter Fiberlink CA-CCVII, LLC 12405 Powerscout Drive St. Louis MO 63131Q647 Comm 360 Software, Inc. 2200 Powell, Suite 1080 Emeryville CA 94506Q648 Commpartners, LLC 3291 Norht Buffalo Drive, Ste 8 Las Vegas NV 89129Q649 Corban Communications, Inc. PO Box 703809 Dallas TX 75370Q650 CSP Telecom Inc. CSTI 5707 Riva Ridge Drive Wesley Chapel FL 33544Q652 Dacom America, Inc. 626 Wilshire Blvd., Suite 714 Los Angeles CA 90017Q653 DCT Telecom Group, Inc. 27877 Clemens Road Westlake OH 44145Q655 Dial-Around Telecom, Inc. 1075 Rosewood Drive Grapevine TX 76051

Page 19 of 21

Page 43: STATE BOARD OF EQUALIZATION PROPERTY AND ...ABS-CBN Telecom North America, Inc. 7581 859 Cowan Road Burlingame CA 94010 Acceris Communications Solutions 7933 c/o: Ryan & Company 13155

California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

Q656 Direct Telephone Company 3500 North Causeway Blvd., Ste 1442 Metairie LA 70002Q657 Eagle Broadband 101 Courageous Drive League City TX 77573Q658 Eclipse Communications, Inc. 5771 Copley Drive, Suite 100 San Diego CA 92111Q659 Equivoice, LLC 200 Harrison Street, Suite 105 Algonquin IL 60102Q660 Eschelon Telecom, Inc. 730 Second Avenue South, Suite 900 Minneapolis MN 55402Q661 Esodus Communications, Inc. 1020 Spruce Drive Belleair Beach FL 33786Q663 Frazier Mountain Internet Service, Inc. 838 Village Way, Ste. 1200 Palm Harbor FL 34683Q664 Galway Communications, LLC 1650 Amphlett Blvd., Suite 102 San Mateo CA 94402Q665 Global Access Ld, LLC 860 East 4500 South, # 305 Salt Lake City UT 84107Q666 Global Connect Telecommunications,

Inc.421 West Palmer Avenue Glendale CA 91204

Q667 Global Phone Corp. 137 North Washington St., Suite 200 Falls Church VA 22046Q668 Global Star Telecom, LLC 2300A Pellisier Place City Of Industry CA 90601Q669 Global Telecommunications Corporation 18151 Fruitport Road Spring Lake MI 49456

Q671 Global Unique Communications, Inc. 2480 Irvine Blvd., Suite 296 Tustin CA 92782Q672 Granite Communications LLC 234 Copeland Street Quincy MA 02169Q673 Grid 4 Communications, Inc. 2755 Buckingham Birmingham MI 48009Q675 Habla Communicaciones, Inc. 920 W. Jefferson Blvd. Dallas TX 75208Q676 Horizon Telecom Network, LLC 150 South Arroyo Parkway Pasadena CA 91105Q677 Integrated Telecommunications, Inc. 6851 Jericho Turnpike, Suite 190 Syosset NY 11791Q680 Line Systems, Inc. 17 Campus Blvd., Suite 100 Newtown Square PA 19073Q683 Metro Teleconnect Companies, Inc. MBDG LLC, Sears Connect 2150 Herr Street Harrisburg PA 17103Q684 MG LLC Tranzact, MBDG LLC, SearsConnect Two Executive Drive, Suite 900 Fort Lee NJ 07024Q686 Mtel America, Inc. 1819 Polk Street, #320 San Francisco CA 94109Q687 Myzia Communications, LLC 3911 Long Beach Blvd., Ste A Long Beach CA 90807Q689 Necc Telecom, Inc. 605 North Shore Drive, Unit 101-103 Jeffersonville IN 47130Q690 Network Pts, Inc. 14472 Wicks Blvd San Leandro CA 94577Q692 New Horizon Communications Group Nexus Communications Tsi, Inc. 335 Bear Hill Road Waltham MA 02451Q693 Nexus Communications, Inc. Nexus Communications TSI, Inc. 3629 Cleveland Avenue, Ste. C Columbus OH 43224Q695 P.L.D.T. Us Retail Incorporated 624 S. Grand Avenue, Suite 1904 Los Angeles CA 90017Q696 Pajocom, LLC 700 Wilshire Blvd, 6Th Floor Los Angeles CA 90017Q698 Paxio, Inc. Powernet Global Communications 10568 Magnolia Ave., Suite 127 Anaheim CA 92804Q700 Polestar Group, Inc. Linkross Communications 12110 E. Slauson Ave Santa Fe Springs CA 90670Q701 Quasar Communications Corporation 15610 Boulder Oaks Drive Houston TX 77084Q704 Ripple Services, Inc. Nowalsky, Bronston & Gothard,

Attorneys at Law3500 N. Causeway Blvd., Ste 1442 Metairie LA 70002

Q705 Symtelco 1385 Weber Industrial Drive Cumming GA 30041Q708 Tele Circuit Network Corporation 1536 Dunwoody Village Pkwy.,

Suite 250Atlanta GA 30338

Q711 Telespan Carrier Access, LLC 125 E. De La Guerra Street, Suite 201 Santa Barbara CA 93101Q713 Think 12 Corporation 1530 Barclay Blvd. Buffalo Grove IL 60089Q715 Transcom Communications, Inc. 1925 W. John Carpenter Freeway,

Ste. 500Irving CA 75063

Q716 United American Technology, Inc. 900 NE 63rd Street, Suite 100 Oklahoma City OK 73105Q717 VCI Company Vilaire 3895 Steilacoom Blvd., SW, Suite A Lakewood WA 98499Q718 Vertex Group, Inc. 615 S. Grand Ave Los Angeles CA 90017

Page 20 of 21

Page 44: STATE BOARD OF EQUALIZATION PROPERTY AND ...ABS-CBN Telecom North America, Inc. 7581 859 Cowan Road Burlingame CA 94010 Acceris Communications Solutions 7933 c/o: Ryan & Company 13155

California State Board of EqualizationValuation Division

Listing of State Assessees - NumericalCurrent as of July 1, 2005

Q720 Worldnet Group Telecom, Inc. 9211 Irvine Blvd. Irvine CA 92618Q722 WTI Communications, Inc. 2700 North Main Street, Suite 960 Santa Ana CA 92705Q723 3U Telecom, Inc. 1802 N. Carson Street, Ste. 212-2683 Carson City NV 89701Q726 InfoNet Telecommunications, Corp. Infonet Services, Corp. 2160 East Grand Ave. El Segundo CA 90245-5024Q727 INFOnxx Carrier California, Inc. 3864 Courtney Street, Ste 411 Bethlehem PA 18017Q728 ITC Deltacom Communications, Inc. 7037 Old Madison Pike, Ste 400 Huntsville AL 35802Q729 LCR Communications, LLC 100 W. Big Beaver Rd., Ste 200 Troy MI 48084Q730 MasterCall Communications, Inc. 50 Broadway, Ste 1109 New York NY 10004Q731 Quality Telephone, Inc. PO Box 7310 Dallas TX 75209

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