STATE BOARD OF EQUALIZATION PROPERTY AND SPECIAL TAXES DEPARTMENT
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STATE BOARD OF EQUALIZATION PROPERTY AND SPECIAL TAXES DEPARTMENT
STATE OF CALIFORNIA JOHAN KLEHS First District, Hayward STATE BOARD OF EQUALIZATION PROPERTY AND SPECIAL TAXES DEPARTMENT 450 N STREET, MIC: 61, SACRAMENTO, CALIFORNIA PO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0061 TELEPHONE (916) 322-2323 FAX (916) 322-3183 www.boe.ca.gov DEAN ANDAL Second District, Stockton CLAUDE PARRISH Third District, Torrance September 6, 2002 JOHN CHIANG Fourth District, Los Angeles KATHLEEN CONNELL State Controller, Sacramento JAMES E. SPEED Executive Director No. 2002/056 TO COUNTY ASSESSORS AND AUDITOR/CONTROLLERS: LISTING OF STATE ASSESSEES Enclosed are two listings of 896 companies whose property is subject to ad valorem tax assessment by the Board of Equalization for the lien date 2002. The first list is alphabetical by assessee name. The second list is numerical by assessee SBE number. These listings are current as of July 31, 2002. The Valuation Division groups the assessees numerically by industry as follows: Industry Gas, Electric Water and Gas Transmission Local Exchange Telephone Companies Pipeline Companies Railcar Maintenance Facilities Railroad Companies Long Distance Telephone Companies Wireless Telephone Companies Radio Common Carrier Companies Long Distance Telephone Companies Wireless Telephone Companies Long Distance Telephone Companies Long Distance Telephone Companies SBE No. 100 199 200 399 400 499 500 699 800 899 2000 2499 2500 2999 3000 3999 7500 7999 D001 D999 P001 P999 Q011 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. TO COUNTY ASSESSORS AND AUDITOR/CONTROLLERS September 6, 2002 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 or selling gas or electricity. The Board assesses all the California property owned or used by these assessees. The Board may delegate the assessment authority to a county assessor for property used but not owned by this type of assessee and for which the county-assessed owner is responsible for property taxes. When this delegation is made for personalty that is to be assessed locally, the property is reported on form BOE-600-B to the Board’s Valuation Division. After review, the Valuation Division transmits the forms to the appropriate county assessor. The enclosed listing of state assessees should be useful when determining whether to assess property at the county level. Any questions regarding specific Board-assessed properties or Board assessees should be referred to Ms. Mary L. Tunstall of the Valuation Division at (916) 327-2739 or e-mail at [email protected]. Sincerely, /s/ David J. Gau David J. Gau Deputy Director Property and Special Taxes Department DJG:mlt Enclosures California State Board of Equalization Valuation Division Listing of State Assessees - Alphabetical Company Name !Telsa (USA), Inc. @ Track Communications, Inc. 1 Com, Inc. 1-800-Reconex, Inc. 24/7 Communications, Inc. 360networks (USA) inc. A&N Telecom, Inc. A. R. C. Networks, Inc. A4 Data And Communication, LLC AB Cellular Holding, LLC ABS-CBN Telecom North America, Inc. ACC Telecommunications, LLC Access One, Inc. Access Paging Company, Inc. Access Point, Inc. Accessline Communications Corporation ACCRA Wireless, Inc. ACCXX Communications, LLC ACN Communications Services, Inc. Acomm Inc. ACTEL Integrated Communications, Inc. Action Cellular Rent-A-Phone, Inc. Adelphia Business Solutions Operations, Inc. Adelphia Telecommunications, Inc ADIR International Export LTD Advanced Communications Group, Inc. Advanced Nationwide Messaging Advanced Nationwide Messaging Corporation, Inc. Advanced Telcom Inc. Advantage Telecommunications Corp. Affinity Network Incorporated Affordable Voice Communications, Inc Airnex Communications, Inc. Alameda Belt Line Alarm One, Inc. All American Pipeline, L.P. Allcom USA Allegiance Telecom of California, Inc. Alliance Network, Inc Allied Riser of California, Inc. ALLTEL Communications, Inc. Almanor Railroad Company Alpine Natural Gas Operating Company No. One LLC Alpine PCS, Inc. Alta Networks Alternate Communications Technology Inc. Altrio Communications, Inc. Amador Central Railroad Amercian Fiber Network, Inc. American Fiber Systems, Inc. American Long Lines, Inc. American Nortel Communications, Inc. Current as of July 31, 2002 SBE No. P802 D037 Q366 P866 Q322 7779 7545 7593 P902 2547 7581 7909 P992 3427 P840 7887 D036 Q379 Q171 Q363 Q202 2649 7854 P995 Q405 P996 Q279 3431 7813 P905 2378 P997 7769 800 Q200 465 7875 7742 P998 Q410 P906 892 192 2746 7865 Q179 7910 801 Q181 Q323 P605 P724 DBA Massachusetts Com 1 dba Reconex dba AT & T Wireless Services Total Accxx, LLC Net.acomm La Curacao Care Of Mailing Address 2801 Ponce De Leon Blvd., Suite 650 1155 Kass Dr., Suite 100 310 South St P.O. Box 40 2214 Jefferson Blvd 12101 Airport Way 144 N. Swall Dr. , Suite D 175 Pinelawn Rd. Suite 408 95 Enterprise, Suite 370 P.O. Box 97061 859 Cowan Road One North Main Street Tax Department 820 W. Jackson Blvd #650 P.O. Box 7420 16 Hyland Rd., Suite D c/o Tax Department 11201 S.E. 8th Street, Suite 200 2745 Butters Drive 100 S. Ashley Dr Suite 870 32991 Hamilton Court 5301 East River Road Suite 116 555 East Arques Ave 945 Front St., Suite 100 1 N. Main Street Tax Department 1 N. Main Street 1605 West Olympic Blvd Suite 600 12210 Fairfax Towne Center, Suite 815 6910 Richmond Hwy Ernst & Young LLP-National Property Tax Compliance P.O. Box 223723 110 Stony Pt. Road, 2nd Floor 125 S. Swoope Rd., Suite 102 4380 Boulder Highway Tax Department 1000 North Main Street c/o Accounting Department 3000 Executive Parkway, Suite 230 Burlington Northern Santa Fe Tax Dept. PO Box 961089 1601 E. Orangewood Ave 3600 Bowman Court 10390 Commerce Center Drive STE 250 c/o Allegiance Telecom, Inc. 9201 N. Central Exwy Bldg. B Tax Department 1001 Howard Avenue 1700 Pacifc Avenue Suite 400 c/o Rash & Associates P.O. Box 1600 c/o Collins Pine Company P.O. Box 796 P.O. Box 550 3220 South Higuera, Suite 102 133 W. Honolulu Street, Suite #A 1398 N. Shadeland Ave #2233 2702 Media Center Drive c/o Sierra Pacific Industries P. O. Box 496028 9401 Indian Springs Parkway #140 100 Meridian Center Suite 250 400 Horsham Road 7201 E. Camelback Road Suite 320 Page 1 of 18 City Miami Richardson Plainville Hubbard Los Angeles Broomfield Beverly Hills Melville Aliso Viejo Redmond Burlingame Coudersport Chicago Chico Greenville Bellevue Oakland Tampa Farmington Hills Minneapolis Sunnyvale San Francisco Coudersport Coudersport Los Angeles Fairfax Alexandria Dallas Santa Rosa Maitland Las Vegas Las Cruces San Ramon Fort Worth Anaheim Bakersfield Rancho Cucamonga Dallas New Orleans Dallas Rowlett Chester Valley Springs San Luis Obispo Lindsay Indianapolis Los Angeles Redding Overland Park Rochester Horsham Scottsdale State FL TX MA OR CA CO CA NY CA WA CA PA IL CA SC WA CA FL MI MN CA CA PA PA CA VA VA TX CA FL NV NM CA TX CA CA CA TX LA TX TX CA CA CA CA IN CA CA KS NY PA AZ ZIP 33134-6929 75081 02762 97032 90018 80021 90211 11747 92656 98073-9761 94010 16915 60607 95927 29615 98004 94602 33602 48334 55421 94086 94111 16915 16915 90015 22033 22306 75222 95401-4118 32751 89121 88001-1126 94583 76161-0089 92805 93308 91730 75231 70113 75201 75030-1600 96020 95252 93401 93247 46219 90065-1733 96049-6028 66210-2007 14618 19044 85251 California State Board of Equalization Valuation Division Listing of State Assessees - Alphabetical Company Name American Phone Services American Rated Cable & Communications American Telesource International, Inc. America's Tele-Network Corp. Americatel Corp. Americom Government Services, Inc. Ameritech Communications International, Inc. Amerivision Communications Inc. AMTEL, LLC Anew Telecommunications Corporation Anza Electric Cooperative, Inc. APEX Telecom, Inc. Applied Theory California Corp. Arbros Communications Co. of CA, LLC ARC Phone USA, Inc. ARCO Midcon LLC Aries Network, Inc. Arizona Public Service Company Arrival Communications, Inc. ASC Telecom Asean Telecom, LLC Asia Access Telecom, Inc. AT&T Broadband Phone of California, LLC AT&T Communications, Inc. AT&T Wireless PCS, LLC AT&T Wireless Services of California, Inc. Atlanta New York Warehouse Outlets, LP Atlas Communications, Ltd. Avista Communications of California, Inc. Avista Corp. Backbone Communications, Inc. BAK Communications, LLC BAK Communications, LLC Bakersfield Cellular Telephone Company Bay Area Cellular Telephone Co. Bay Area Teleport, Inc. BBG Communications, Inc. BCGI Communications Corp Bell Atlantic Communications, Inc. Bellsouth BSE, Inc. Bellsouth Long Distance, Inc. Big Bear Telecom, Inc. Big Planet, Inc. Bigredwire.com, Inc. Bigzoo.com Corporation Birch Telecom of the West, Inc. Bitro Telecommunications, Inc. Blacbell USA, Inc. Blackstone Communications Company Brand X Internet Bridgecom International, Inc. Broadview Networks, Inc. Current as of July 31, 2002 SBE No. P816 D045 Q135 P464 P803 7912 7915 2379 Q274 Q393 103 7917 7743 Q332 Q407 462 Q367 191 2391 P484 Q429 Q001 7553 2310 2749 2606 Q002 7681 Q121 184 Q158 7924 Q403 2622 2502 2131 7903 Q150 P612 Q260 P815 7793 Q006 Q299 7862 Q416 7826 P613 Q008 P913 Q361 Q413 DBA dba Geogia American Phone Services Care Of dba ATSI Communications, Inc. dba Ameri-Tel Communications, Inc. Call America c/o Ernst & Young, LLP Aries Telecommunications Tax Department c/o AT&T Property Tax dba AT&T Wireless Services dba DNP Communication dba AT&T Wireless Services dba AT&T Wireless Services c/o ICG Telecom Grp, Inc.; Tax Dept dba Verizon Long Distance c/o Tax Department Tax Department Page 2 of 18 Mailing Address 308 Maxwell Rd., Suite 100 790 East Delavan Avenue 6000 Nw Parkway, Suite 110 720 Hembree Place 4045 N.W. 97th Avenue Four Research Way One SBC Center Room 36-M-01 5900 Mosteller Drive Suite 1600 3845 Stockdale Highway, Suite 213 1400 Madonna Road P.O. Box 391909 113 10th St. 224 Harrison Street, 8th Floor 1100 Wayne Ave, 8th Floor 180 W. Beaver Creek P.O. Box 2019 695 South Vermont Avenue Suite 1212 P.O. Box 53999, MS 9505 5100 California Ave., Ste 104 P.O. Box 12913 32980 Alvarado Niles Blvd, Suite 826 Turnpike Plaza, 197 Route 18 South, Suite 104 P.O. Box 173838 P.O. Box 1329 P. O. Box 97061 P.O. Box 97061 134 Highway 278, P.O. Box 549 482 Norristown Road, Suite 200 201 West North River Dr #610 1411 East Mission Ave. 515 South Flower Street, Suite 4350 444 S. Flower Street, Ste 4188 1108 East 17th Street P.O. Box 97061 P.O. Box 97061 P.O. Box 6742, 161 Inverness Drive West 1658 Gailes Blvd., Ste B 100 Slyvan Rd PO Box 152206 1155 Peachtree NE, 16J01 1155 Peachtree NE, 16k01 7960 Garvey Avenue #B 75 West Center Street 25 East Mason St 3rd Floor 55 S. Lake Ave., Ste. 700 2020 Baltimore Ave. 600 Wilshire Blvd. 855 West 126th Street, Suite A 11600 NW 34th Street 927 6th St 115 Stevens Ave. 3rd Floor 59 Maiden Lane, 27th Floor City Alpharetta Buffalo San Antonio Roswell Miami Princeton St. Louis Oklahoma City Bakersfield San Luis Obispo Anza Oakland Syracuse Silver Springs Richmond Hill San Antonio Los Angeles Phoenix Bakersfield Shawnee Mission Union City East Brunswick Denver Morristown Redmond Redmond Rutledge Bluebell Spokane Spokane Los Angeles Los Angeles Santa Ana Redmond Redmond Englewood San Diego Woburn Irving Atlanta Atlanta Rosemead Provo Santa Barbara Pasadena Kansas City Los Angeles Los Angeles Miami Santa Monica Valhalla New York State GA NY TX GA FL NJ MO OK CA CA CA CA NY MD ON TX CA AZ CA KS CA NJ CO NJ WA WA GA PA WA WA CA CA CA WA WA CO CA MA TX GA GA CA UT CA CA MO CA CA FL CA NY NY ZIP 30004 14215 78249 30076 33178 08540 63101 73112 93308 93405 92539-1909 94607 13202 20910 L4B1B4 78297-2019 90005 85072 93309 66282-2913 94587 08816 80217-3838 07962-1329 98073-9761 98073-9761 30663 19422 99201 99202 90071 90071 92701 98073-9761 98073-9761 80155-6742 92154 01801 75015-2206 30309-3610 30309-3610 91770 84601 93101 91101 64108 90017 90044 33178 90403 10595 10038 California State Board of Equalization Valuation Division Listing of State Assessees - Alphabetical Company Name Broadwing Communications Services, Inc. Broadwing Telecommunications, Inc. BT North America Inc. Burlington Northern & Santa Fe Railway Co. Business Discount Plan, Inc. Business Telecom, Inc. Cable & Wireless USA, Inc. Cagal Cellular Communications Corporation Cal Tel Long Distance Cal-Autofone Calaveras Telephone Company California Catalog & Technology (CCT) California Gas Gathering, Inc. California Network Management, Inc California RSA #4 Partnership California RSA No. 3 Limited Partnership California Rural Service Area #1, Inc. California Western Railroad, Inc. Call And Save Communications, Inc. CALNEV Pipe Line LLC Cal-One Cellular, L. P. Cal-Ore Long Distance Cal-Ore Telephone Co. Calpine Pipeline Corporation Calpine Pittsburg, Inc. Caltech International Telecom Corp. Caprock Telecommunications Corp. Capsule Communications, Inc. Cat Communications International, Inc Cbeyond Communication LLC CCCCA, Inc. CCI Telecommunications, Inc. Cellco Partnership Cellular Express, Inc. Cellular Systems International Ltd. Centennial Telecommunications, Inc. Centergistic Solutions Central California Traction Company Central Oregon & Pacific Railroad Central Valley Telephone & Telegraph Co. Centurytel Long Distance, Inc. CenturyTel of Eastern Oregon, Inc. Cheetah Communications, LLC Chernow Communications, Inc. Chevron Pipeline Company Chevron U.S.A., Inc. Christian Telecom Network, LLC CI2, Inc. Ciera Network Systems, Inc Cimco Communications, Inc. Cingular Wireless, LLC Citizens Telecommunications Company Current as of July 31, 2002 SBE No. 7630 2470 7758 804 7632 P914 2035 2611 Q321 3369 210 7690 478 7810 2669 2668 2671 815 7921 402 2659 Q327 328 484 406 2098 P614 2428 Q012 Q249 7786 7635 2667 2696 P305 P918 7756 818 802 Q157 Q014 202 7700 Q430 479 429 P919 Q264 Q015 P616 2756 7512 DBA Care Of c/o Tax Department Administrative Office Building Tax Department Attention: Tax Department dba AT&T Wireless Services Tax Department dba Verizon Wireless dba Golden State Cellular dba: US Cellular Corporation c/o Kinder Morgan dba Cal-North Cellular c/o K. E. Andrews & Company c/o K.E. Andrews & Company 2 Greenwood Square, Suite 275 Tax Department dba Verizon Wireless c/o Tax Department c/o Burlington Northern Santa Fe Tax Department c/o Deloitte & Touche LLP Tax Department c/o Rash & Associates, Inc. #100/144 c/o Pathfinder Communications The Chevron Companies c/o The Chevron Companies c/o Legal Department Tax Department dba Cingular Wireless c/o Attn: Tax Dept. Page 3 of 18 Mailing Address 201 E. 4th Street, Room 102-840 201 E. 4th Street, Room 102-840 11911 Freedom Drive 2500 Lou Menk Drive One World Trade Center #800 4300 Six Forks Road, Suite 500 8219 Leesburg Pike P.O. Box 97061 PO Box 37 1615 Highland Avenue P.O. Box 37 401 W. Lockeford Street 2981 Gold Canal Drive 5743 Corsa Ave., Suite 219 PO Box 7028 P. O. Box 2607 P.O. Box 31369 P.O. Box 907 3886 E. Rialto 1100 Town & Country Road P.O. Box 627 3121 W. March Ln Suite 100 P.O. Box 847 P.O.Box 870849 P.O. Box 870849 P.O. Box 837 PO Box 3177, 6400 C Street SW 3331 Street Road P.O. Box 6335 320 Interstate North Parkway PO Box 769 801 Riverside Dr. #200 PO Box 7028 100 Sylvan Road #100 607 South State Street 700 South Flower Street, Suite 1100 2045 W. Orangewood Ave. 2500 Lou Menk Drive 400 W. 15th Street, Suite 1700 343 E Main St #405 100 Century Park Drive P.O. Box 1600 7700 Irvine Drive, Suite #605 4745 Walnut Street P.O. Box 285 P.O. Box 285 28751 Rancho California Road, #106 200 Galleria Parkway #1200 1250 Wood Branch Park Dr., Suite 100 18 West 100 22nd Street, Suite 109 5565 Glenridge Connector, Suite 530 Three High Ridge Park City Cincinnati Cincinnati Reston Fort Worth Long Beach Raleigh Vienna Redmond Copperopolis Eureka Copperopolis Lodi Rancho Cordova Westlake Village Bedminster Oakhurst Chicago Fort Bragg Fresno Orange Ft. Jones Stockton Dorris Mesquite Mesquite San Ramon Cedar Rapids Ben Salem Roanoke Atlanta Malvern Roseville Bedminster Woburn Jerseyville Los Angeles Orange Fort Worth Austin Stockton Monroe Rowlett Irvine Boulder Houston Houston Temecula Atlanta Houston Oakbrook Terrace Atlanta Stamford State OH OH VA TX CA NC VA WA CA CA CA CA CA CA NJ CA IL CA CA CA CA CA CA TX TX CA IA PA VA GA AR CA NJ MA IL CA CA TX TX CA LA TX CA CO TX TX CA GA TX IL GA CT ZIP 45202 45202 20190 76131-2830 90831 27609 22182 98073-9761 95228 95503-3826 95228-0037 95241 95670 91362 07921-7028 93644 60631-0369 95437 93726 92868 96032 95219 96203-0847 75187 75187 94583 52406 19020 24017 30339 72104 95678 07921-7028 01801-1830 62052 90017 92868 76131-2830 78701-1648 95202 71203 75030-1600 92618 80301 77001 77001 95290 30339 77057 60181 30342 06905 California State Board of Equalization Valuation Division Listing of State Assessees - Alphabetical Company Name Citizens Telecommunications Company of Ca. Citizens Telecommunications Company of Golden State Citizens Telecommunications Company of Tuolumne City of Riverside Citynet Telecom, Inc. Claircom Communications Group, Inc. Claricom Networks, Inc. Clean Earth Energy, Inc. Clear Call Telcom, LLC Clearpath Telecom, Inc. Closecall America, Inc. Coast International, Inc. Coleman Enterprises Inc. Com Tech International Corp Comcast Telephony Communications of Ca., Inc. Comdata Telecommunications Services, Inc. Comm South Companies Comm/Net Services Corp. Common Concerns, Inc. Communication Bridge USA, Inc. Communication Impact, Inc. Communication Service of America, Inc. Communications Brokers & Consultants Communications Express, Inc. Compass Telecommunications, Inc. Competisys Corporation Competitive Communications, Inc. COMSAT Corporation COMSAT General Corporation Comtech 21, LLC Comtel Network, LLC Comtex Corporation Concert Communications Sales, LLC Concert Global Network USA, LLC Concert USA, GP ConexOne Communications LLC Connect America Communications Inc Connect Communications, Inc. Consolidated Billing Provider, LLC Conversant Technologies, Inc. CoreComm Newco, Inc. Covad Communications Company Covista Communications Cox California Telcom, L.L.C. Cox Communications PCS, L.P. CPN Pipeline Company Cricket Communications, Inc CTC Communciations Corp. Custom Network Solutions, Inc. Custom TeleConnect, Inc. Cybernet Communications Inc. Cybertel Communications, Inc. Current as of July 31, 2002 SBE No. DBA 284 270 311 408 Q370 2432 2404 199 Q185 Q384 Q310 2399 P835 dba Local Long Distance Q187 P600 P874 P878 P879 7600 7918 Q349 2401 7645 7870 7848 Q338 7874 2213 2214 Q284 Q311 Q019 Q144 7881 7882 2680 2450 Q020 Q021 Q022 Q023 7706 7539 7640 2720 428 2762 7682 fka Computer Telephone Corp. P621 7651 7516 Q199 Care Of City Hall c/o Tax Department - HQE04B Telecom Building Tax Department c/o Lockheed Martin Corporation Lockheed Martin Corporation Tax Department c/o Price Waterhouse Coopers c/o Price Waterhouse Coopers c/o Pricewaterhouse Coopers LLP Tax Department Tax Department Tax Department c/o Tax Department c/o K.E. Andrews & Company c/o Tax Department Page 4 of 18 Mailing Address Three High Ridge Road Three High Ridge Road Three High Ridge Road 3900 Main Street 8403 Colesville Road 14th Floor P.O. Box 97061 2912 Lakeside Drive 701 N Green Valley Parkway #200 P.O. Box 2703 1802 N.E. Loop 410 Suite 520 101A Log Canoe Circle 14303 W. 95 Street 6053 Hudson Rd., Suite 110 6001 Broken Sound parkway, NW, Suite 600 1500 Market Street 3311 East Old Shakopee Road 2909 N. Buckner Blvd., Suite 800 2805 North Dallas Parkway, Suite 210 2722 Eastlake Avenue, East Suite 200 P.O. Box 5686 2259 Esplanade 500 South Douglas Street 23939 Ventura Blvd. 750 Mendocino Avenue #202 7001 North Scottsdale Road, #2000 2402 Michelson Drive Suite 232 3751 Merced Drive, Suite A P. O. Box 8048, Bldg 100, Room U4215 P. O. Box 8048, Bldg 100, Room U4215 One Barnes Park South 670 Bullard Suite 103 2201 Sixth Ave., Suite 101 1301 Avenue of the Americas 1301 Avenue of the Americas, Room 7S-148.1 1301 Avenue of the Americas, Room 75-148.1 150 South Arroyo Parkway 13333 Blanco Road Suite 304 701 West Georgia Street, Suite 1750 7 Shingle Oak Dr 2809 Regal Road, Suite 208 6505 Rockside Rd 3420 Central Expressway 150 Clove Road 1400 Lake Hearn Drive P.O. Box 8430 P. O. Box 870849 10307 Pacific Center Court 360 Second Avenue 311 W. 43rd Street, Suite 1405 3111 South Valley View, Suite E-120 2932 Wilshire Blvd., #203 4320 La Jolla Village Dr #205 City Stamford Stamford Stamford Riverside Silver Springs Redmond Oklahoma City Henderson Culver City San Antonio Stevensville Lenexa Woodbury Boca Raton Philadelphia Minneapolis Dallas Plano Seattle So. San Francisco Chico El Segundo Calabasas Santa Rosa Scottsdale Irvine Riverside Philadelphia Philadelphia Wallingford Fresno Seattle New York New York New York Pasadena San Antonio Vancouver Voorhees Plano Independence Santa Clara Little Falls Atlanta Kansas City Mesquite San Diego Waltham New York Las Vegas Santa Monica San Diego State CT CT CT CA MD WA OK NV CA TX MD KS MN FL PA MN TX TX WA CA CA CA CA CA AZ CA CA PA PA CT CA WA NY NY NY CA TX BC NJ TX OH CA NJ GA MO TX CA MA NY NV CA CA ZIP 06905 06905 06905 92522 20910 98073-9761 73120 89014 90231-2703 78217 21666 66215 55125 33487 19102-2148 55425 75228 75093 98102 94083-5686 95926 90245 91302 95401 85250 92612 92503 19101-8048 19101-8048 06492 93710 98121 10019-6013 10019-6013 10019-6013 91105 78216 V7Y-1C6 08043 75075 44131 95051 07424 30319 64114-8430 75187 92121 02451-1104 10036 89102 90403 92122 California State Board of Equalization Valuation Division Listing of State Assessees - Alphabetical Company Name Dancris Telecom, LLC Del Communications, Inc. Delta Valley Radiotelephone Company, Inc. Dial Thru International Corporation Dialaround Enterprises, Inc. Dialink Corporation DialTek, LLC Diamond Link, Inc. Digital Cellular, Inc. Digital Communications Network, Inc. Digital Telecommunications Services, LLC Direct American Marketers, Inc. Discount Network Services, Inc. Distantelcom, Inc DMJ Communications, Inc. Dobson Cellular Systems, Inc. Dobson Cellular Systems-CA RSA #7 Donald G. Pollard DPI Teleconnect, LLC DSI/Inn-Tel, Inc. DSLnet Communications, LLC Ducor Telephone Company e.spireDATA, Inc. EAS Communications, Inc. Eastern Telecommunication Inc. Easton Telecom Services, Inc. EasyLink Services Corporation EATEL, Inc. Economy Telephone, Inc. Edge Wireless Licenses, LLC Edge Wireless, LLC EGIX Network Services, Inc. El Dorado Cellular El Paso Natural Gas Company El Paso Networks, LLC Electric Lightwave, Inc. eLink Communications, Inc. eMeritus Communications, Inc. Empire One Telecommunications, Inc. Encompass Communications, LLC Enhanced Communications Group, LLC Enhanced Communications Network, Inc. Enhanced Global Convergence Services, Inc. Enkido, Inc. Enron Telecommunications, Inc. EPOCH Network, Inc. Equilon California Pipeline Company LLC Equilon Enterprises, LLC. Erbia Network, Inc. Ernest Communications, Inc. ESS.COM LLC Essential.com, Inc. Current as of July 31, 2002 SBE No. 7712 Q347 3349 7927 Q388 2437 Q137 7764 2698 2602 P952 Q027 P834 Q028 P880 2675 2718 3348 Q122 7713 7926 228 7744 7859 P627 7601 2402 P832 2403 2757 2753 Q270 2672 197 Q329 2430 Q116 7805 P630 Q287 Q119 Q032 7855 Q418 Q272 7698 468 432 P927 P928 Q244 Q143 DBA Care Of Tele-Zone Inc. Tax Department Tax Department dba Verizon Wireless dba Siskiyou Mobilfone dba e.spire Communications, Inc. dba Telamerica dba Mountain Cellular c/o Property Tax Department Property Tax Dept c/o Valuation Group, Inc. dba Dial & Save c/o Tax Department c/o Tax Department - Property c/o Tax Department - Property Tax Department Page 5 of 18 Mailing Address 6900 East Camelback Rd., Suite 1003 512 68th St 2171 Ralph Avenue 700 S. Flower Street, Suite 2950 30-50 Whitestone Expressway Suite 102 150 E. Dana Street PO Box 2789 100 Innovation Suite 200 11925 Wilshire Blvd. P.O. Box 4057 520 West Santa Ana Boulevard 1820 E. 1st Street PO Box 40659 2600 Wilshire Blvd. 2525 Grandview Suite 900 14201 Wireless Way PO Box 7028 501 South Main Street 2997 LBJ Freeway #225 18010 Skypark Circle North, Suite 225 545 Long Wharf Drive, 5th Floor P. O. Box 700 7125 Columbia Gateway Drive, Suite 200 17800 Castleton St., Suite 600 9500 Toledo Wy 3046 Breckville Rd Summit II Unit A 399 Thornall Street 913 S. Burnside Avenue 6829 Convoy Court 600 SW Columbia, Suite 7200 600 SW Columbia, Suite 7200 11550 North Meridian Street, Suite #500 P.O. Box 2622 P.O. Box 4372 P.O. Box 4372 935 White Plains Road 6708 Wisconsin Ave 8750 N. Central Express, Suite 1500 55 John Street 119 W. Tyler Suite #260 312 South East Delware PO Box 6788 PO Box 22923 95 Routh 17 South 101 California St #1950 555 Anton Blvd., 10th Floor P. O. Box 4369 P.O. Box 4369 1483 Chain Bridge Road, Suite 300 6475 Jimmy Carter Blvd., Suite 300 300 West Pratt Street #425 1 Burlington Woods Dr. City Scottsdale Holmes Beach Stockton Los Angeles Flushing Mountain View Woodinville Irvine Los Angeles Thousand Oaks Santa Ana Santa Ana Detroit Santa Monica Odessa Oklahoma City Bedminster Yreka Dallas Irvine New Haven Ducor Columbia City of Industry Irvine Richfield Edison Gonzales San Diego Bend Bend Carmel Oakhurst Houston Houston Trumbull Bethusola Dallas New York Longview Bartlesville Rosemead Jackson Paramus San Francisco Costa Mesa Houston Houston McLean Norcross Baltimore Burlington State AZ FL CA CA NY CA WA CA CA CA CA CA MI CA TX OK NJ CA TX CA CT CA MD CA CA OH NJ LA CA OR OR IN CA TX TX CT MD TX NY TX OK CA MS NJ CA CA TX TX VA GA MD MA ZIP 85251 34217 95206 90017 11354 94041 98072 92612 90025 91359-1057 92701 92705 48240-0659 90403 79761 73134 07921-7028 96097 75234 92614 06511 93218-0700 21046 91748 92618 44286-0550 08837 70737 92111 97702 97702 46032 93644 77210-4372 77210-4372 06611 20815 75231 10038 75601 74003 91770 39225-2923 7652 94111 92626 77210-4369 77210 22101 30071 21201 01803 California State Board of Equalization Valuation Division Listing of State Assessees - Alphabetical Company Name Essex Communications, Inc. Eureka Telecom, LLC Evannet Communication, Inc. Evans Telephone Company Evercom Systems, Inc. Everest Broadband Networks of California, Inc. Everything Wireless, L.L.C. Exario Telecom, Inc. Excel Telecommunications, Inc. Extelcom, Inc. EZ Phone, Inc. EZ Talk Communications, L.L.C. ez Tel Network Services, LLC Fair Call Corporation Federal Communications Corporation Federal Transtel, Inc. Fiber Data Systems Fiberlink Communications Corp. Fibernet Inc. Fiberride, Inc. Fibrcom, Inc. First Call USA, Inc First Regional Telecom, Inc Fisher Wireless Services, Inc. FNET Corporation Focal Communications Corp. of California Fones 4 All Corporation Fonica LLC Foresthill Telephone Company Fox Tel, Inc. Franz, Inc. Fresno Mobile Radio, Inc. Fresno MSA Limited Partnership FTS Communications, Inc. Future Telecom America, Inc. Gates Communications, Inc. GDN Communications, Inc. GE Business Productivity Solutions, Inc. GE Business Productivity Solutions, Inc. General American Transportation Corp. General Mobile Cellular, Inc. Genesis Communications Int'l Inc. GENUiTY SOLUTIONS, INC. GENUiTY TELECOM., INC. Giantloop Telecom, Inc. Global Aest Communications Global Broadband, Inc. Global Crossing Bandwidth, Inc. Global Crossing Local Services, Inc. Global Crossing North American Networks, Inc. Global Crossing Telecommunications, Inc. Global Crossing Telemanagment Inc. Current as of July 31, 2002 SBE No. Q195 Q423 Q295 229 7580 Q222 2681 Q368 2387 2063 P865 P881 Q163 P631 7702 7622 2498 7525 2499 7929 7642 Q034 Q035 2760 7788 7759 7868 Q399 235 P849 Q398 3039 2552 7711 Q421 Q036 Q120 2464 2736 534 2655 7517 7733 2388 Q439 Q440 Q245 2351 P634 7536 2207 7668 DBA dba eLec Communications Care Of dba Express Tel c/o IVT dba Time Warner Connect c/o Time Warner Cable Tax Dept Tax Department c/o Accounting Dept. Telelight Inc. dba Verizon Wireless dba West Communications Tax Department GE Capital Exchange & GE Exchange c/o GATX Corporation Attn: Tax Department 26/45A Attn: c/o Tax Department Direct Link c/o Property Tax Department Property Tax Dept c/o Property Tax Department c/o Property Tax Department Page 6 of 18 Mailing Address 543 Main 270 Madison Avenue, 6th Floor 262 Portstewart Dr 4918 Taylor Court 8201 Tristar Drive One Executive Dr, 6th Floor 1717 Stewart Street 600 Parsippany Road 8750 North Central Expressway Suite 300 324 S. State Street #125 1095 Home Avenue, Suite 200 4727 South Main 546 Cook Avenue 101 SE 6th Ave., Suite D 5444 Thornwood Drive 2868 Acton Road, Suite 100 3665 Whitter Blvd. 794 Penllyn Pike, Suite 100 2701 Ocean Park Blvd., Suite 100 One Mason P.O. Box 6659 1651 Bulevar Menor 962 Wayne Avenue, #701 14530 South Commercial 733 Lakefield Road, Suite A 200 North LaSalle Street, Suite 1100 6320 Canoga Ave., Suite #600 PO Box 150 P.O. Box 1189 333 Holcomb, #200 3347 St. Vincent Place 160 North Broadway PO Box 7028 3355 Myrtle Ave., Suite 200 101 Park Avenue 1100 Olive Way, Suite 951 1420 Harbor Bay Parkway Ste 281 6540 Powers Ferry Rd. 6540 Powers Ferry Road Suite 100 500 West Monroe Street 44th Floor 5628 East Slauson Avenue 12750 High Bluff Dr., Suite 200 235 Presidential Way, P.O. Box 4100 235 Presidential Way, P.O. Box 4100 265 Winter Street 12550 Biscayne Blvd. 7th Floor 70 West 36th St 16th Flr 180 South Clinton Ave 1080 Pittsford\Victor Rd 180 South Clinton Ave 180 South Clinton Ave 1080 Pittsford\Victor Road City New Rochelle New York Orlando Turlock Irving Fort Lee Santa Monica Parsippany Dallas Salt Lake City Akron Stafford Brookneal Del Ray Beach San Jose Birmingham Los Angeles Blue Bell Santa Monica Irvine Englewood Pensacola Beach Silver Spring Blythe Westlake Village Chicago Woodland Hills San Fernando Foresthill Reno Boulder Fresno Bedminster North Highland Hoboken Seattle Alameda Atlanta Atlanta Chicago Commerce San Diego Woburn Woburn Waltham North Miama New York Rochester Pittsford Rochester Rochester Pittsford State NY NY FL CA TX NJ CA NJ TX UT OH TX VA FL CA AL CA PA CA CA CO FL MD CA CA IL CA CA CA NV CO CA NJ CA NJ WA CA GA GA IL CA CA MA MA MA FL NY NY NY NY NY NY ZIP 10801 10016 32828 95382-9599 75063 07024 90404 07054 75231 84111 44310 77477 24528 33483 95123 35243 90023 19422 90405 92618 80155-6659 32561-2317 20910 92225 91361 60601 91367 91343 95631 89502 80301 93701 07921-7028 95660 7030 98101 94502 30339 30339 60661-3676 90040 92130-2083 01888-4100 01888-4100 02451 33181 10018 14646 14534 14646 14646 14534 California State Board of Equalization Valuation Division Listing of State Assessees - Alphabetical Company Name Global Link Communications, Inc. Global Link Teleco Corporation Global Metro Networks California, LLC Global NAPs California Inc Global Photon Systems, Inc. Global West Network, Inc. Globalcom, Inc. Globcom Incorporated Globe Wireless, LLC Glyphics Communications, Inc Go Solo Technologies, Inc. GoBeam Inc. Group Long Distance GST Call America, Inc. GST Net, Inc. GST Pacific Lightwave, Inc. GST Telecom California, Inc. GTC Long Distance GTC Telecom Corporation GTE Cellular Communications Corporation. GTE Mobilnet of California, Ltd. Partnership GTE Mobilnet of Santa Barbara L.P. GTE Railfone/Amtrak Venture GTE.NET LLC Happy Valley Telephone Company Hertz Technologies, Inc High Sierra Mobilfone Highspeed Communications of CA, LLC Hold Billing Service, Ltd. Homestake Mining Company of California Hornitos Telephone Company Hotel Connect Management, Inc. Hurricane Electric Communications, LLC ICG Telecom Group, Inc. ICG Telecom of San Diego, L.P. ICS Intelesys, Inc. Ideas-for-Business iGlobe, Inc. I-Link, Inc. Image Paging & Cellular IMC Chemicals, Inc. Incomnet Communications Corp. Incomnet Communications Corporation INET Interactive Network System, Inc. Infotech Telecomms. & Network, Inc. Integrated Telemanagement Services, Inc. Integrated Telemgmt. Intelcom, Inc Intellicall Operator Services, Inc. Intelnet Intercontinental Communication Group International Exchange Networks, Ltd. Current as of July 31, 2002 SBE No. Q293 P637 Q312 Q252 7794 7801 P933 Q402 2368 Q041 Q238 7893 7648 2022 7641 2000 2097 Q026 7815 P108 2559 2627 2096 7871 240 2481 3342 7778 7504 410 239 7804 7830 2462 2433 7697 7897 7838 7714 2758 475 2415 D057 7833 7872 7638 P762 Q044 2329 7605 P496 7719 DBA Care Of c/o Tax Department c/o Tax Department Tax Department Tax Department dba GTE Mobilnet dba Verizon Wireless dba Verizon Wireless c/o Verizon Wireless dba Verizon Internet Solutions c/o McLaughline Mine c/o Tax Dept Tax Dept c/o Tax Department Omnicom Tax Department Berlin Business Park Page 7 of 18 Mailing Address 1300 NW 167 St Ste 1 6337 Woodland Avenue 201 North Union Street, Suite #300 10 Merrymount Road 600 West Broadway, Suite 1200 600 West Broadway, Suite 1200 333 W. Wacker Drive, Suite 1500 950 Milwaukee Ave Suite 215 PO Box 4907 66 E. Wadsworth Park, Suite 200 1901 Olementon Rd #400 260 N. Wolfe Rd. 9500 Toledo Way 9300 NE Oak View Drive, Suite A 9300 NE Oak View Drive, Suite A 9300 NE Oak View Drive, Suite A 9300 NE Oak View Drive, Suite A 637 S. 48th Street 3151 Airway Avenue, Suite P-3 #1 GTE Place, Bldg 1 PO Box 7028 PO Box 7028 P.O. Box 7028 PO Box 152206 P. O. Box 5158 225 Brae Blvd. 281-D E. South Street 6 West Rose, Suite 500 4242 Medical Drive, Suite 2100 26775 Morgan Valley Rd P. O. Box 5158 27501 SW 95th Avenue, Suite 930 760 Mission Court P.O. Box 6742, 161 Inverness Drive West P.O. Box 6742, 161 Inverness Drive West 1196 N Park Ave. P.O. Box 1176 11410 Isaac Newton Square 13751 South Wadsworth Park Drive, Suite 200 1006 Broxton Ave. 9401 Indian Creek Pkwy, Bldg 40, Ste 1000 2801 N. Main Street 2801 Main Street 10990 Wilshire Blvd., # 16 936 Goldenrod Ln. 1919 Williams Street, Suite 350 1919 Williams Street Suite 340 5945 Wilcox Place, Suite B 5000 Sawgrass Village Circle, Suite 30 444 Kelley Drive 1415 W. Cypress Creek Rd., #220 88 Pine Street City Miami Philadelphia Alexandria Quincy San Diego San Diego Chicago Glenview Bryan Draper Clearwater Sunnyvale Irvine Vancouver Vancouver Vancouver Vancouver Tempe Costa Mesa Atlanta Bedminster Bedminster Bedminster Irving Madison Park Ridge Bishop Walla Walla San Antonio Lower Lake Madison Wilsonville Fremont Englewood Englewood Pomona Burlingame Reston Draper Los Angeles Overland Park Irvine Irvine Los Angeles San Luis Obispo Simi Valley Simi Valley Dublin Ponte Vedra Beach West Berlin Fort Lauderdale New York State FL PA VA MA CA CA IL IL TX UT FL CA CA WA WA WA WA AZ CA GA NJ NJ NJ TX WI NJ CA WA TX CA WI OR CA CO CO CA CA VA UT CA KS CA CA CA CA CA CA OH FL NJ FL NY ZIP 33169 19142 22314 02169 92101 92101 60606 60025 77805 84020 34762 94086 92618 98663 98663 98663 98663 85281 92626 30004 07921-7028 07921-7028 07921-0728 75015-2206 53705-0158 07656 93514 99362 78229 95457 53705-0158 97070-5705 94539 80155-6742 80155-6742 91768 94010 20190 84020 90024 66210 92714 92614 90024-3913 93401 93065 93065 43016 32082 08091 33309 10005 California State Board of Equalization Valuation Division Listing of State Assessees - Alphabetical Company Name International Telcom Ltd. Internet Global Telephoney, LLC Interoute-wholesale, Inc. Inter-Tel Netsolutions, Inc. InterVoice-Brite Inc. Intouch America, Inc. IP Communications Corp. IP Networks, Inc. Ipvoice Communications, Inc. Irridigital, LLC iTELCO Communications, Inc. I-Teleco.com, Inc. Justice Telecom Corp. KDDI America, Inc. Keen LD, Inc. Kerman Telephone Company Kern River Gas Transmission Company Kertel Communications, Inc. Kings County Canal Company KMC Data, LLC KMC Millennium, LLC KMC Telecom IX, Inc. KMC Telecom V, Inc. KMC Telecom VII, Inc. Knox LaRue Korea Telecom America, Inc. L.D.C. Consultants, Inc. Lake County Railroad Latin American Enterprises, Inc. LDC Telecommunications, Inc. LDD, Inc. LDM Systems Inc. Leading Edge Broadband Services, Inc. Least Cost Routing, Inc. Legacy Long Distance International Level 3 Communications, LLC Lightdial Corp Lightsource Telecom I, LLC Lightwave Communications, LLC Lightyear Communications, Inc. Lightyear Telecommunications, LLC LINQ Telecom, Inc. Listing Services Solutions, Inc Local Fiber, LLC Local Telecom Holdings, LLC Locus Telecommunications Lodi Gas Storage, LLC Logix Comm. Corp. Logix Communications Corp. Long Distance Billing Service Long Distance Charges, Inc. Long Distance Consolidated Billing Co. Current as of July 31, 2002 SBE No. DBA 7770 Q148 Q308 2381 7884 2658 7891 Q188 Q283 2763 7853 Q117 7725 7766 Q378 246 188 7824 412 Q437 7905 Q443 Q204 Q442 3357 dba Atlas Radiotelephone Co. 7781 2410 834 P808 7609 7679 7530 Q255 7644 7699 7761 Q406 Q328 Q359 7527 P983 7857 Q113 Q302 Q428 Transport Communications P842 198 7619 Q444 Q318 7611 Q341 Care Of c/o Tax Department Tax Dept. c/o InterControllers, Inc. c/o Ryan & Company Tax Department Page 8 of 18 Mailing Address 417 2nd Avenue West 135 East Arrow Highway 22 Cortlandt St 33rd Floor 1615 S. 52nd St. 17811 Waterview Prkwy 18533 Ventura Blvd., Suite 204 17300 Preston Road, Suite #300 3209 Ridge Lake Dr., Suite #205 7585 East Redfield Road, Suite 202 9455 Luguna Lake Way 2890 Zanker Road #102 1221 Brickell Ave., Suite 900 6700 Centinela Avenue 375 Park Avenue, 7th Floor 62 First Street 4th Floor 811 South Madera Avenue P.O. Box 58900 811 S. Madera Avenue P.O. Box 877 1545 Route 206 Ste 300 1545 Route 206, Suite 300 1545 Route 206 1545 Route 206 1545 Route 206 2171 Ralph Avenue 111 Charlotte Place 55 Shaw Ave., #220 513 Center Street 440 Sawgrass Corporate Parkway, #112 3350 Buschwood Park Dr. Suite 265 P.O. Box 1608 13155 Noel Rd., LB-72 26895 Aliso Creek Rd Suite B-453 400 Cleveland Street #600 One World Trade Center, Suite 1100 1025 Eldorado Blvd. 6 Morgan Suite 156 29225 Chagrin Blvd Suite 100 14504 Greenview Drive Suite 302 1901 Eastpoint Parkway 1901 East Point Parkway 1407 Texas Street 101 Fieldcrest Ave 570 Lexington Ave 3rd Floor 28118 Agoura Road, Suite 201 1111 Sylvan Ave. 14811 Saint Mary's Lane, Suite 150 14101 Wireless Way 14101 Wireless Way 436 Lynchburg Ave 2 Via Ravenna Court 145 South Livernois Suite 199 City Seattle San Dimas New York Tempe Dallas Tarzana Dallas Metairic Scottsdale Elk Grove San Jose Miami Culver City New York San Francisco Kerman Salt Lake City Kerman Corcoran Bedminster Bedminster Bedminster Bedminster Bedminster Stockton Englewood Cliffs Clovis Lakeview Sunrise Tampa Cape Girardeau Dallas Aliso Viejo Clearwater Long Beach Broomfield Irvine Cleveland Laurel Louisville Louisville Fort Worth Edison New York Agoura Hills Englewood Cliffs Houston Oklahoma City Oklahoma City Brookneal Henderson Rochester State WA CA NY AZ TX CA TX LA AZ CA CA FL CA NY CA CA UT CA CA NJ NJ NJ NJ NJ CA NJ CA OR FL FL MO TX CA FL CA CO CA OH MD KY KY TX NJ NY CA NJ TX OK OK VA NV MI ZIP 98119 91773 10007 85281 75252 91356 75252 70002 85260-3403 95758 95134 33131 90230 10152 94105 93630 84158-0900 93630 93212 7921 07921 07921 07921 07921 95206 07632 93612 97630 33325 33618 63702 75240 92656 34654 90831-1000 80021 92618 44122 20708 40223 40223 76102 08837 10022 91301 07632 77079 73134-2512 73134 24528 89011 48307 California State Board of Equalization Valuation Division Listing of State Assessees - Alphabetical Company Name Long Distance of Michigan, Inc. Long Distance Wholesale Club Looking Glass Networks, Inc. Los Angeles SMSA Ltd., Partnership Los Angeles Wireless, Inc. Lotel, Inc. Lucky Communications, Inc. Lycom Networks (Solutions), Inc. Madera Radio Dispatch, Inc. MainNet, Inc. Mall Telecommunications Marathon Communications Corporation Marathon Communications, Inc. Maritel, Inc. Marketasian Networks, Inc. Matrix Telecom, Inc. Maxcess, Inc. Maxtel USA, Inc. Maxxis Communications, Inc. McCloud Railway Company MCI Metro Access Transmission Services, LLC MCI Wireless, Inc. MCIWorldCom Network Services, Inc. McLeodUSA Network Services, Inc. McLeodUSA Telecommunications Services, Inc. Mediatel Corporation MercedNet, Inc Mercury Long Distance, Inc. Metro Access Exchange, LLC Metro One Telecommunications, Inc. Metro PCS California/Florida, Inc. Metrocall, Inc. Metromedia Fiber Network Services, Inc. Metropolitan Telecommunications of CA, Inc. Metstream Communications, Inc. Micro General Services Corp. Midwest Telecom of America, Inc. Midwestern Telecommunications, Inc. Miko Telephone Communications, Inc. Miracle Communications, Inc Mission Telecommunications Corp. Mobil Pacific Pipeline Company Mobilephone of Humboldt, Inc. Modesto & Empire Traction Company Mohave Cooperative Services, Inc. Mojave Pipeline Company Monarch Communications, Inc. Mountain Utilities Moving Bytes, Inc Mpower Communications Corporation MTA Communications Multa Communications Corp. Current as of July 31, 2002 SBE No. P652 7612 7861 2532 2691 Q053 7923 Q431 3362 7835 2596 Q056 P658 D044 Q242 2383 Q173 Q319 P943 883 2372 2616 2274 7914 7785 Q058 7904 Q237 7932 2754 2733 3430 7837 Q373 Q296 7777 P826 Q304 Q385 Q059 P303 483 3005 850 P944 187 7795 185 7579 7724 P759 7789 DBA dba LDMI Telecommunications Fonetel dba Verizon Wireless a subsidiary of 4-Rails, Inc. dba McLeod USA Met Tel Care Of Mailing Address 8801 Conant Street 8750 No. Central Expressway, Suite 1900 c/o Tax Department 1111 W. 22nd Street, Suite 600 PO Box 7028 15125 Ventura Blvd., Suite 101 4946 Devonshire Cr. 1111 Mission St Patriots Plaza 60 Columbia Rd. P.O. Box 28 c/o Tax Department 5753 Uplander Way 14204 Doolittle Drive Tax Department 1275 Kennestone Circle #500 1550 N. 34th Street, Suite #200 2318 Pass Road, #6 12235 Beach Blvd Suite 8 c/o Telecom Professionals, Inc. 2912 Lakeside Drive, Suite 200 PO Box 951419 436 Lynchburg Ave Att: Accounting Manager 1901 Montreal Road #108 P.O. Box 1500 c/o Tax Department 500 Clinton Center Drive c/o Tax Department 500 Clinton Center Drive c/o Tax Department 500 Clinton Center Drive P.O. Box 3177, 6400 C Street Southwest c/o Tax Department P.O. Box 3177, 6400 C Street Southwest Tax Department 3130 Commerce Parkway 450 West 18th Street 240 Arch Street, Suite 2000 5150 El Camino Blvd., Suite D-21 11200 Murray Scholls Place 8144 Walnut Hill Lane, Suite 600 Ernst & Young LLP National Property Tax Compliance P.O. Box 223723 360 Hamilton Avenue 44 Wall St 14th Floor PO Box 2298 2510 N. Red Hill Ave., Suite 230 8929 Broadway 4749 Lincoln Mall Dr. Suite 600 1 Chase Corp Drive Suite 490 Tax Department 725 Lakefield Road, Suite G 470 Taylor's Gap Road c/o Exxon Mobil Corporation P.O. Box 53 2416 Broadway P.O. Box 3106 PO Box 1045 c/o Property Tax Dept. P.O. Box 4372 c/o Tax Department 4241 Jutland Drive, Suite 103 P. O. Box 205 WaterGate Towers, 2000 Powell St., Ste 1205 175 Sully's Trail, Suite #300 12200 W. Olympic Blvd., Suite 200 13191 Crossroads Parkway N., Suite 505 Page 9 of 18 City Hamtramck Dallas Oak Brook Bedminster Sherman Oaks Excelsior San Francisco Morristown Madera Culver City San Leandro Marietta Seattle Biloxi Stanton Oklahoma City Lake Mary Brookneal Tucker McCloud Clinton Clinton Clinton Cedar Rapids Cedar Rapids Miramar Merced Philadelphia Los Altos Beaverton Dallas Dallas White Plains New York Lake Oswego Santa Ana Merrillville Matteson Birmingham Westlake Village Charlottesville Houston Eureka Modesto Bullhead City Houston San Diego Kirkwood Emeryville Pittsford Los Angeles City of Industry State MI TX IL NJ CA MN CA NJ CA CA CA GA WA MS CA OK FL VA GA CA MS MS MS IA IA FL CA PA CA OR TX TX NY NY OR CA IN IL AL CA VA TX CA CA AZ TX CA CA CA NY CA CA ZIP 48211-1403 75231 60523-9022 07921-7028 91403 55331 94103 7960 93639 90230 94577 30066 98103 39531 90680 73120 32795-1419 24528 30084 96057 39056 39056 39056 52406-3177 52406-3177 33025 95340 19106-4512 94022 97007 75231 75222-3723 10601 10005 97035 92705-5542 46410 60443 35244 91361 22903-7618 77001-0053 95501 95353 86430 77210-4372 92117 95646 94608 14534 90064 91746 California State Board of Equalization Valuation Division Listing of State Assessees - Alphabetical Company Name Mystic Alliance Group N A C T, Inc. Napa Cellular Telephone Company Napa Valley Wine Train, Inc. Natel, LLC National Accounts, Inc. National Brands, Inc. National Comtel Network Inc. National Telemanagement Corporation Nations Tel Natomas Central Mutual Water Company Navigator Telecommunications, LLC Net Lojix Telecom, Inc. Net One International, Inc. net.world, Inc. Net2000 Communications Services, Inc Net2000 Communications Services, Inc. netGuru, Inc NetSolve Incorporated Network Access Solutions Corp Network Billing Systems, LLC Network Communications Int'l Corp Network Enhanced Technologies, Inc. Network Enhanced Telecom, LLC Network IP, LLC Network One (CRG International) Network Operator Services, Inc. Network Telephone Services, Inc. Network US, Inc. Network Utilization Services Neu-Firmnet, Inc. Nevada County Cellular Corporation New Access Communications, LLC New Century Telecom, Inc. New Edge Network, Inc. New Global Telecom, Inc. New Orbit Communications, Inc. Newslink U.S.A., Inc. NewSouth Communications Corp. NewTelco L.P. Nextel of California, Inc. Nextwave Telecom, Inc. NII Communications, Ltd Norbel Telecom, Inc. Norcom, Inc. Norlight Telecommunications Inc. Norstan Network Services Inc Norstar Communications, Inc. Norte.Com, Inc. North American Communications Control North American Telephone Network, L.L.C. North Star Telecom, LLC Current as of July 31, 2002 SBE No. P945 2629 2628 894 Q183 2476 2423 2443 2750 7613 435 Q061 Q141 P804 7784 7888 Q062 7906 7528 Q248 Q063 Q064 7571 7802 Q161 P817 P885 7636 2390 7653 7901 2676 Q352 P894 7800 7729 Q356 7896 Q177 7559 2737 2732 Q256 Q425 Q386 7586 2460 Q424 Q333 7620 7616 7858 DBA Care Of Att: Accounting Manager dba AT&T Wireless Services Barry C. Zuckerman, CPA Sharenet Communication Company dba Smartpay and American Roaming Network Tax Department c/o Piper Rudman Piper Rudman Three Dulles Tech Center Tax Department Tax Department c/o Onestar Long Distance dba Affinity Long Distance dba AT&T Wireless Services Attn: Tax Department Norwegian Communications Business Savings Plan Page 10 of 18 Mailing Address 6330 San Vicente Blvd., Suite 200 8209 La Sierra Avenue P.O. Box 97061 1275 McKinstry Street 2912 Lakeside Drive 40 Baldwin Road 4633 West Polk Street 18340 Ventura Blvd., Suite 218 2777 Stemmons Freeway, Suite 700 13455 Noel Road, Suite 1000 2601 West Elkhorn Blvd. P.O. Box 13860 501 Bath Street 4037 Metric Drive 3221 20th Street 1775 Wiehle Ave. 1775 Wiehle Ave., Suite 400 22700 Savi Ranch Parkway 12331 Riata Trace Pkwy 13650 Dulles Technology Drive 155 Willowbrook Blvd 1809 Judson Rd. 700 So. Flower Street, Suite 411 119 W Tyler Street, Suite 168 119 West Tyler St #100 7100 Eagle Crest Blvd. P.O. Box 3529, 119 West Tyler Suite 260 21135 Erwin Street W229 N 1433 Westwood Drive Suite 205 PO Box 990-165 600 Wilshire Blvd., Suite 1520 P.O. Box 97061 120 South 6th Street Suite 950 8180 Greensboro Drive Suite 240 3000 Columbia House Blvd., Suite 106 1600 Jackson Street, #300 1301 Sassafaras Street 17800 Castelton St. #217 2 N. Main St P.O. Box 12913 1111 Broadway, Suite 2100 11500 South Eastern Ave. 1717 North Loop 1604 East, #250 1205 Executive Drive East 40 SE 5th St Suite 401 275 North Corporate Drive 5101 Shady Oak Road 18200 Von Karman Ave., Suite 900 5892 Main Street Suite 4 789 Park Avenue, 2nd Floor 4151 Ashford Dunwoody Road PO Box 2703 City Los Angeles Whittier Redmond Napa Oklahoma City Parsippany Phoenix Tarzana Dallas Dallas Rio Linda North Little Rock Santa Barbara Winter Park San Francisco Reston Reston Yorba Linda Austin Herndon Wayne Longview Los Angeles Longview Longview Evansville Longview Woodland Hills Waukesha Boston Los Angeles Redmond Minneapolis Mc Lean Vancouver Golden San Diego City of Industry Greenville Shawnee Mission Oakland Henderson San Antonio Richardson Boca Raton Brookfield Minnetonka Levine Springfield Huntington Atlanta Culver City State CA CA WA CA OK NJ AZ CA TX TX CA AR CA FL CA VA VA CA TX VA NJ TX CA TX TX IN TX CA WI MA CA WA MN VA WA CO CA CA SC KS CA NV TX TX FL WI MN CA OR NY GA CA ZIP 90048 90605 98073-9761 94559 73120 07054 85043 91356 75207-2510 75240 95673 72113-0860 93101 32792 94110 20190-5159 20190-5159 92887 78727 20171 07470 75605 90017 75601 75601 47715 75606 91367 53186 02199 90017 98073-9761 55402 22102 98661-2969 80020 92103 91748 29601 66282-2913 94607 89012 78232 75081 33432 53045-5818 55343 92612-1018 97478 11743 30319 90231-2703 California State Board of Equalization Valuation Division Listing of State Assessees - Alphabetical Company Name Northwest Microwave, inc. NOS Communications, Inc. Nosc Corporation NOSVA, LP Nova Cellular West, Inc. Nova Telecom, Inc. Novacom Global, Inc. Novatel Global, LLC Now Communications, Inc NTC Network, LLC Ntera, Inc. NTT America, Inc. Nucomnet, LLC NYNEX Long Distance Company O1 Communications, Inc. Oakland Terminal Railway Company O'Brien Telecom oCen Communications, Inc. OCOM Corporation OLS, Inc. Omnicall, Inc. Omniplex Communications Group, LLC OmniPoint Communications Inc. Omniwerx One Call Communications One Point Services, L.L.C. One Star Long Distance, Inc. Onelink Communications Inc. One-Stop Cellular & Paging OnFiber Communications, Inc. OnStar Corporation Openpop.com, Inc. Opentel Communications, Inc. Operator Communications Inc. Operator Service Company Opex Communications, Inc Optical Telephone Corporation Orion Telecommunications Corp P.D.S., Inc Pac West Telecomm, Inc. Pacific Bell Pacific Bell Wireless, LLC Pacific Bell Wireless, LLC Pacific Centrex Services, Inc. Pacific Gas & Electric Co. Pacific Gateway Exchange Inc. Pacific Harbor Lines Pacific Pipeline System, LLC Pacific Telesis Mobile Services, LLC Pacific Wireless Technologies, Inc. PacifiCorp Pacific-South Telecom, Inc. Current as of July 31, 2002 SBE No. Q209 2416 7808 7508 2605 P869 7878 7922 Q069 7790 Q380 7732 P391 7623 7791 839 D029 7821 7521 P955 Q250 P956 2761 P763 2418 7856 P957 D040 D030 7892 2759 Q130 7723 2139 2484 Q071 Q376 Q251 Q072 2043 279 2748 D054 7735 135 7639 813 486 2724 2752 106 Q414 DBA Care Of c/o Tax Department c/o Finance Dept. dba San Diego Wireless Communications Tax Department dba Verizon Enterprise Solutions c/o Burlington Northern Santa Fe Tax Department c/o CodeComm Ltd. dba VoiceStream Wireless Corporation dba Opticom Tax Department Tax Department dba Cingular Wireless dba Cingular Wireless Capital Accounting c/o State & Local Taxes - B11A c/o Tax Department dba Cingular Wireless Page 11 of 18 Mailing Address 901 E. Pitcher St 4380 Boulder Highway 35 Kingston St. #1 4380 Boulder Highway P.O. Box 230987 842 South Second Street, Suite 355 600 Wilshire Blvd., Suite #1200 600 Wilshire Blvd. #1200 2000 Newpoint PL NW Suite#900 633 W. 5th Street, 56th Floor 1020 N.W. 163 Drive 101 Park Avenue, Floor 41F 6920 Koll Center Parkway, Suite 211 P.O. Box 152206 770 "L" Street, Suite 960 Attn: Tax Department, P.O. Box 961089 80044 29 Palms Highway, HC02 Box 642 4900 Rivergrade Road C110 110 East 59th Street, 26th Floor 1030 Cambridge Square, Suite E 2704 Alt 19 17 Research Park Drive 12920 SE 38th Street 605 15th Street #A 1202 West Buena Vista Road 300 W. Osborn, Suite 101 7100 Eagle Crest Boulevard, Suite B 10340 Viking Drive, Ste 150 1352 South Grove Ave., Suite A 11921 N. Mopac Exp., Suite 100 300 Renaissance Center 3600 Wilshire Blvd. #910 185 Berry Street, Suite 4500 3530 Forest Lane, Suite 200 2912 Lakeside Drive 500 East Higgins Rd 600 Boulevard South Suite 104 42-40 Bell Blvd 17110 Dallas Parkway Suite 201 1776 March Lane, Suite 250 P.O. Box 601418 5565 Glenridge Connector, Suite 530 4420 RoseWood, Building 2 6855 Tujunga Avenue P. O. Box 770000 500 Airport Blvd., Suite 370 340 Water Street 5900 Cherry Avenue 5565 Glenridge Connector, Suite 530 6771 N. Palm Avenue 825 NE Multnomah, Suite 1900 3419 Westminster Ave Ste 312 City Yakima Las Vegas Boston Las Vegas Encinitas Philadelphia Los Angeles Los Angeles Lawenceville Los Angeles Miami New York Pleasanton Irving Sacramento Fort Worth Twentynine Palms Irwindale New York Alpharetta North Palm Harbor St. Charles Bellevue Huntington Beach Evansville Phoenix Evansville Eden Prarier Ontario Austin Detroit Los Angeles San Francisco Dallas Oklahoma City Elk Grove Village Huntsville Bayside Dallas Stockton Sacramento Atlanta Pleasonton North Hollywood San Francisco Burlingame Wilmington Long Beach Atlanta Fresno Portland Dallas State WA NV MA NV CA PA CA CA GA CA FL NY CA TX CA TX CA CA NY GA FL MO WA CA IN AZ IN MN CA TX MI CA CA TX OK IL AL NY TX CA CA GA CA CA CA CA CA CA GA CA OR TX ZIP 98901 89121 02111 89121 92023-0987 19147 90017 90017 30045 90071-2005 33169 10178 94566 75015-2206 95814 76161-0089 92277 91706 10022 30004 34683 63304 98006 92648 47710 85013 47715 55344 91761 78759 42865 90010 94107 75234 73120 60007 35802 11361 75248-1100 95207 95860-1418 30342 94588 91605 94177 94010 90744 90805 30342 93704 97232-4116 75205 California State Board of Equalization Valuation Division Listing of State Assessees - Alphabetical Company Name PaeTec Communications, Inc. Paging Dimensions, Inc.. Pannon Telecom, Inc. Paracom, Inc Paramount International Telecommunications, Inc. ParkSierra Corporation ParkSierra Corporation Parr Terminal Railroad Pathnet Operating, Inc. Paxx Telecom, LLC Pay-Less Cellular Accessories Peak Communications, Inc. People's Telephone Company PG&E National Energy Group Phone Company Franchising Corp., The Pinnacles Long Distance Pinnacles Telephone Co. Pioneer Telecom, Inc. Plumas-Sierra Rural Electric Cooperative PNG Telecommunications, Inc. PocketPass. com, Inc. Point BTA 371 LLC Point BTA 79 LLC Point To Point Inc. Ponderosa Cablevision Ponderosa Telephone Company, The Power Access Telecommunications Corp Power-Finder West Communications, LLC Preferred Carrier Services, Inc. Preferred Long Distance Premiere Communications Inc. Premiere Network Services, Inc. Premiere Telemedia, Inc. Pre-Paid Phones, Ltd. Prepaid Tel.Com, Inc. Primus Telecommunications, Inc. Priority 1+ Long Distance Promisevision Technology, Inc. PT-1 Communications, Inc. PTT Telekom Inc. Public Communications Services, Inc. Public Interest Network Services Inc. Q Link Communications, Inc. Q.H. Communications, Inc. QAI, Inc. QCC Inc. Quality Telephone, Inc. QuantumShift Communications, Inc. Quest Telecommunications Questar Southern Trails Pipeline Company Quick Tel, Inc. Quick-Tel, Inc. Current as of July 31, 2002 SBE No. 7814 Q315 7834 Q074 Q289 810 899 857 Q280 Q286 2683 7916 2431 180 2618 Q325 209 Q344 176 7588 7860 3433 3432 7792 7894 205 Q231 Q371 7615 2100 7534 Q124 7825 P964 P965 7686 2041 Q175 7709 P812 7811 P859 Q404 7511 7610 7646 Q365 7772 7687 196 Q346 7880 DBA Care Of c/o Tax Department Tax Department dba California Northern Railroad dba Arizona & California Railroad c/o Marc Jacobowitz c/o Marc Jacobowitz c/o Crawford, Pimental & Co., Inc., CPA's c/o Marvin F. Poer & Company dba North Baja Pipeline LLC c/o Tax Department Legal Services Dept., Suite #600 Tax Department c/o Tax Department dba TEL TEC Exchange dba Long Distance Billing c/o Tax Department Page 12 of 18 Mailing Address One Paetec Plaza 600 Willowbrook Office Park 171 South Anita Dr Suite 209 5308 Derry Ave. Suite J 1011 SW Klickitat Way, C109 2540 Fortune Way 5300 Broken Sound Blvd., NW 5300 Broken Sound Blvd., NW 2150 Trade Zone Blvd., Suite 200 11720 Sunrise Valley Dr 14201 North Hayden Road A3 2600 Wilshire Blvd. 1442 Lincoln Ave., Suite 479 P.O. Box 95727 7500 Old George Town Road 1669 Old Bayshore Highway 3121 W. March Ln Suite 100 340 Live Oak Road 5940 Hamilton Blvd P.O. Box 2000 P.O. Box 1848 414 First Street East - Suite 14 715 Broadway, Ste 320 715 Broadway, Ste 320 3100 Zinfandel Drive, #150 47034 Road 201 P.O. Box 21 27516 Marriott Ct 9250 Gaither Road 14681 Midway Road, Suite 105 17547 Ventura Blvd., Suite 302 3399 Peachtree Road NE Lenox Bldg 1510 North Hampton Rd, #120 615 S. Grand Avenue 8068 West Sahara Avenue #B 2975 Treat Boulevard, Suite C-8 1700 Old Meadow Rd., 3rd Floor 8520 Archibald Avenue, Building 20B 3140 W. Britton Rd., Suite 200 3060 Whitestone Expressway 1000 North Orlando Avenue Suite A 11859 Wilshire Blvd., Suite 600 50 West 17th Street, 9th Floor 1914 W. Mission Road No A & B 4501 West Channel Islands Blvd., #47 7700 Irvine Center Drive, Suite 605 8829 Bond Street 5623 Reiger Ave 88 Rowland Way 6322 South 3000 East P.O. Box 45360 3822 Ironwood Place 17360 Colima Road, #353 City Fairport Orange Agoura Hills Seattle Vista Boca Raton Boca Raton San Jose Reston Scottsdale Santa Monica Orange Atlanta Bethesda Burlingame Stockton Paicines Allentown Portola West Chester Sonoma Santa Monica Santa Monica Rancho Cordova O'Neals O'Neals Laguna Niguel Gaithersburg Addison Encino Atlanta De Soto Los Angeles Las Vegas Concord McLean Rancho Cucamonga Oklahoma City Whitestone Winter Park Los Angeles New York Escondido Oxnard Irvine Overland Park Dallas Novato Salt Lake City Salt Lake City Landover Industry State NY CA CA WA CA FL FL CA VA AZ CA CA GA MD CA CA CA PA CA OH CA CA CA CA CA CA CA MD TX CA GA TX CA NV CA VA CA OK NY FL CA NY CA CA CA KS TX CA UT UT MD CA ZIP 14450 92868 91301 98134-1103 92083 33487 33487 95131 20191 85260 90403 92865 30347 20814 94010 95219 95043-9998 18106-9648 96122-2000 45071-1848 95476 90401 90401 95670 93645 93645 92677 20877 75001 91316 30326 75115 90017 89117 94518 22102 91730 73120 11354 32789 90025 10011 92029 93035 92618 66214 74214 94945 84121 84145-0360 20785 91748 California State Board of Equalization Valuation Division Listing of State Assessees - Alphabetical Company Name Qwest Communications Corporation Qwest Interprise America, Inc. QX Telecom LLC Radiant Telecom, Inc. Radio Electronics Products Corp. Rapid Link USA, Inc. RCN Telecom Services of California Inc. Real Navigation Systems Corporation Redding Cellular Partnership Reduced Rate Long Distance Resort Operator Services (Buehner-Fry) RGB Communicatiions, LLC RGT Utilities of California, Inc. RhondaCom, Inc. Rhythms Links, Inc. Rob Hanson Roseville Long Distance Company Roseville Telephone Company RSL COM USA, Inc. Sacramento Municipal Utilities District Sacramento Valley Limited Partnership Sage Telecom, Inc. Salinas Cellular Telephone Company Samsung Data Systems America, Inc. San Ardo Pipeline Company San Carlos Telecom, Inc. San Diego & Arizona Eastern Railway Co. San Diego & Imperial Valley Railroad Co. Inc. San Diego Communications, LLC San Diego Communications, LLC San Diego Gas & Electric Company San Diego Telecom, Inc. San Diego Telemanagement, Inc San Joaquin Valley Railroad Company Santa Barbara Cellular Systems, Ltd. Santa Cruz Big Trees & Pacific Railway Co. Santa Cruz Cellular Telephone Co. Santa Maria Valley Railroad Co. SaveCom International USA, Inc. SBC ASI/SBC ASI P&L L.P. SBR, Inc. Scott Communications Sempra Communications Sentre Telecom, LLC Sequel Communications, Inc. Seren Innovations, Inc. SES Americom California, Inc. SES Americom, Inc. Setel, L.L.C. Seven Bridges Communications, L.L.C. Seven Eleven, Inc. SFPP, L.P. Current as of July 31, 2002 SBE No. 2463 7577 Q395 Q294 3374 P503 7775 7755 2639 Q355 2116 Q432 7899 2448 7718 3426 7707 294 2447 487 2513 Q434 2637 7796 469 7845 863 865 D060 Q369 141 7708 Q081 897 2626 896 2630 869 7737 7885 P837 P442 7850 7863 Q147 7832 7621 2275 P970 Q281 P684 461 DBA Care Of c/o Tax Department Real Telephone Company dba AT&T Wireless Services dba Continental Network Services dba Siskiyou Communications c/o Ryan & Company dba Verizon Wireless dba AT&T Wireless Services c/o Tax Department c/o Texaco Exploration & Production, Inc. c/o Deloitte & Touche LLP c/o Deloitte & Touche LLP c/o Interstate Management Group dba AT&T Wireless Services dba: SBC Advanced Solutions, Inc. c/o Tax Department c/o Kinder Morgan Energy Partners, L.P. Page 13 of 18 Mailing Address 555 17th Street, Suite 1000 555 17th Street, 11th Floor 230 Fifth Ave Suite 800 1020 N.W. 163 Drive 1615 Highland Avenue 1000 Circle 75 Parkway, Suite 700 105 Carnegie Center 1215 Pacific Avenue, Suite 102 P.O. Box 97061 480 Fentress Bl. Suite M 62975 Boye Acres Rd. #3 P.O. Box 1516 1221 Avenue of the Americas, 3rd Floor 6850 Regional Street, Suite 100B 9100 East Mineral Circle P.O. Box 566 P.O. Box 969 P.O. Box 969 13155 Noel Road, 12th Floor, LB 72 P.O. Box 15830, MS:B304 PO Box 7028 805 Central Exp. S. Ste 100 P.O. Box 97061 85 West Tasman Drive P.O. Box 7764 555 Old Country Road, Suite 100 400 W. 15th Street, Suite 1700 400 W. 15th Street, Suite 1700 4755 Oceanside Blvd. #100 4755 Oceanside Blvd Suite #100 101 Ash Street HQ 06B 5630 La Jolla Blvd. 826 Orange Avenue #522 P.O. Box 235 P. O. Box 97061 P.O. Box G-1 14201 Wireless Way P.O. Box 340 2482 Technology Drive One SBC Center, 36-M-01 300 Prairie Center Drive, # 300 330 Townsend Street, Suite 118 101 Ash Street, HQ06B 1565 Coast Blvd. 3001 Hadley Road #7 15 South 5th Street, Suite 500 4 Research Way 4 Research Way 500 Royal Parkway 500 Richardson Road South, Suite A 2711 North Haskell Avenue 1100 Town & Country Road City Denver Denver New York Miami Eureka Atlanta Princeton San Francisco Redmond Dayton Beach Bend San Martin New York Dublin Englewood Mt Shasta Roseville Roseville Dallas Sacramento Bedminster Allen Redmond San Jose Burbank San Carlos Austin Austin Oceanside Oceanside San Diego La Jolla Coronado Saint Library Redmond Felton Oklahoma City Santa Maria Hayward St. Louis Eden Prairie San Francisco San Diego Del Mar South Plainfield Minneapolis Princeton Princeton Nashville Hope Hull Dallas Orange State CO CO NY FL CA GA NJ CA WA FL OR CA NY CA CO CA CA CA TX CA NJ TX WA CA CA CA TX TX CA CA CA CA CA IL WA CA OK CA CA MO MN CA CA CA NJ MN NJ NJ TN AL TX CA ZIP 80202 80202 10001 33169 95503-3826 30339 08540 94109 98073-9761 32114 97701 95046 10020 94568 80112 96067 95678 95678 75240-5090 95852-1850 07921-7028 75013 98073-9761 95134 91510-7764 94070 78701-1648 78701-1648 92456 92056 92101-3017 92037 92118 62282 98073-9761 95018 73134 93456 94545 63101 55344 94107 92101-3017 92014 07080 55402 08540-6684 08540-6684 37214 36043 75204 92868 California State Board of Equalization Valuation Division Listing of State Assessees - Alphabetical Company Name Shared Commmunications Services, Inc. Sierra Pacific Communications Sierra Pacific Power Company Sierra Railroad Company Sierra Telephone Company, Inc. Sierra Telephone Long Distance Siesta Telecom, Inc. Signal Telecom Corp Signal Telecom Corp. Single Billing Services, Inc. Siskiyou Long Distance Company Skytel Communications SLO Cellular, Inc. Smart City Networks LP. Smartel Cellular Telecomm., Inc. SmartStop, Inc. Snip Link, LLC Sonix4u, Inc. Southern California Edison Co. Southern California Gas Co. Southern California Water Company Southwest Cellular Telephone Company Inc. Southwest Communications, Inc. Southwest Gas Corporation Southwest Transmission Cooperative, Inc Southwestern Bell Mobile Systems, LLC Spacenet, Inc. Spectrum II Inc Sprint Communications Co., L. P. Sprint Services, Inc. Sprint Spectrum L.P. St. Andrews Telecommunications, LLC Standard Gas Company Standard Pacific Gas Line Incorporated Star Telecom Network, Inc. Star Telecommunications, Inc. Startec Global Operating Company Sterling Time Company Stockton Mobilphone, Inc. Stockton Terminal and Eastern Railroad Stonebridge Communications, Inc. Stormtel Inc. Supra Telecomm & Info Systems, Inc. Surprise Valley Electrification Corp. Sylvan B. Malis T Cast Communications, Inc. Talk.Com Holding Corp. Talkingnets California, LLC TDS Long Distance Corporation Team Telecommunications, LLC Tecnet, Inc. Telco Network Services, Inc. Current as of July 31, 2002 SBE No. 2422 Q239 146 871 286 7705 Q186 Q324 D062 7873 Q317 P385 2687 2099 2744 7776 Q217 Q300 148 149 101 2684 Q351 152 193 2755 2054 2456 2014 7727 2722 Q086 400 189 7751 7820 7663 Q136 3379 878 Q383 P814 P974 173 3360 7625 7677 Q303 Q206 Q087 7928 7762 DBA Care Of c/o Tax Department c/o Tax Department Attn: Property Tax Dept. CellularOne of San Luis Obispo dba Cingular Wireless Property Tax Department dba Sprint PCS Tax Department c/o The Chevron Companies Capital Accounting/State & Local TAX (B11A) State & Local Tax B11A c/o Atlas Radiotelephone Co. dba Coast Mobilphone Service dba The Phone Company Tax Department U.S. Access Page 14 of 18 Mailing Address 110 Stony Pt. Road, 2nd Floor 6100 Neil Rd P.O. Box 10100 P.O. Box 11160 P.O. Box 219 P.O. Box 219 PO Box 50081 P.O. Box 326 PO Box 326 9550 Flair Dr. PO Box 157 500 Clinton Center Dr. 733 Marsh Street, Suite B 28 West Grand Avenue 4630 Campus Drive, Suite 204 921 SW Washington Street, Suite 210 100-A Twinbridge Drive 24333 Southfield Road, Suite 103 2244 Walnut Grove Avenue, QUAD 2-D, G.O. #1 101 Ash Street, Mail Loc. HQ06B 630 E. Foothill Blvd. 2904 Managua Place 4100 N. Mulberry Drive Suite 100 P.O. Box 98510 P.O. Box 670 5565 Glenridge Connector, Suite 530 1750 Old Meadow Road 8001 Indian Springs P.O. Box 12913, Mail Stop: KSOPHL0512-5APTX P.O. Box 12913 P.O. Box 8430 PO Box 3250 P.O. Box 285 P.O. Box 770000 21243 Ventura Blvd., Suite 241 223 E. De La Guerra Stret 1151 Seven Locks Road 5701 Hollywood Blvd. 2171 Ralph Avenue 1330 N. Broadway Avenue PO Box 131060 3545 Universal Plaza 2620 Sw 27th Ave. P.O. Box 691 220 W. Canon Perdido St. 24251 Town Center Drive, 2nd Floor 6805 Route 202 1111 Military Cutoff Rd, Suite 221 301 South Westfield Rd 2001 Market Street PO Box 2955 8750 North Central Expressway, Suite #1500 City Santa Rosa Reno Reno Oakdale Oakhurst Oakhurst Sarasota Larkspur Larkspur El Monte Etna Clinton San Luis Obispo Montvale Newport Beach Portland Pennsauken Southfield Rosemead San Diego San Dimas Rancho La Costa Kansas City Las Vegas Benson Atlanta McLean Orangevale Shawnee Mission Shawnee Mission Kansas City Lawrence Houston San Francisco Woodland Hills Santa Barbara Potomac Hollywood Stockton Stockton Roseville New Port Richui Miami Alturas Santa Barbara Valencia New Hope Wilmington Madison Redding Vashon Island Dallas State CA NV NV CA CA CA FL CA CA CA CA MS CA NJ CA OR NJ MI CA CA CA CA MO NV AZ GA VA CA KS KS MO KS TX CA CA CA MD FL CA CA MN FL FL CA CA CA PA NC WI CA WA TX ZIP 95401-4118 89520 89520-0024 95361 93644-0219 93644 34232-0300 94977 94977 91731 96027 39056 93401 07545-2100 92660 97205 08110 48075-2848 91770 92101-3017 91773 92009 64116 89193-8510 85602 30342 22102 95662 66282-2913 66282 64114-8430 66046 77001 94177 91364 93101 20854 33028 95206 95205 55113 34654 33133 96101 93101 91335 18938 28405 53517 96001 98070 75231 California State Board of Equalization Valuation Division Listing of State Assessees - Alphabetical Company Name Telcom United North Inc. Tele Direct Telecommunications Group, LLC Telecare, Inc. Telecarrier Services, Inc. Telecenter, Inc. Telecents Communications, Inc. Telecom Resources, Inc. Telecomez Corp. Telecommunications Resources, Inc. Telefyne Incorporated Telegate, Inc. Telegenius, Inc. Teleglobe USA, Inc. Telegration, Inc. Telelink Systems, Inc. Telemanagement Services, Inc. Telemanagement Systems, Inc. Telephone Services, Inc. Teleuno, Inc. Teligent Services, Inc. Telmex USA, LLC Telscape Communications, Inc. Telstra Incorporated Telswitch, Inc. Tesco Texaco Exploration & Production, Inc. TGEC Communications, Co., LLC Thai-American Telecommunications Inc. The Farm Bureau Connection The Free Network, LLC. The Siskiyou Telephone Company The Telephone Connection IXC Services, LLC The Telephone Connection Local Services, LLC Time Warner Telecom of California, L.P. Tin Can Communications Company, L.L.C. Titan Telecommunications, Inc. T-Netix Internet Services, Inc. T-NETIX, Inc. Toledo Area Telecommunications Services, Inc. Ton Services, Inc. Topp Telecom, Inc. Tosco Corporation Total Call International, Inc. totalaxcess.com, Inc. Totel Corporation Touch 1 Communications Touch America, Inc. Trans National Communications International Inc. Transcommunications, Inc. Transnet Connect, Inc Transworld Network Corp. Travelers Telecommunications, Inc. Current as of July 31, 2002 SBE No. DBA P185 7886 2421 dba Roudebush Communications, Inc. P845 7836 Q191 P887 Q372 P977 Q375 7883 Q390 7760 7626 P819 7843 Q165 P978 Q247 7715 7866 7907 7852 7544 dba Tel-One P783 476 7747 Q364 P824 Q090 301 7867 7846 7522 P979 7797 Q246 7507 Q331 Buckeye Telesystem 7782 P901 467 7876 Q154 P786 7647 7877 Q111 7703 Q095 2478 2735 Care Of Tax Department c/o Tax Department Tax Department c/o Time Warner Telecom-Tax Dept. c/o Tax Department Tax Department c/o Phillips Petroleum Co. Page 15 of 18 Mailing Address 277 Fairfield Rd., Ste 318 150 N. Santa Anita Ave., #710 444 Lafayette Road 543 Main Street P.O. Box 641326 8615 Richardson Rd Suite 200 110 S. Main, Suite 440 PO Box 272270 8 Victory Lane, Suite 300 4286 Woodbine Road Suite B 2400 Dallas Parkway, Suite 300 2901 Ridgelake Dr Suite 212 11480 Commerce Park Drive 3250 West Big Beaver Road, Suite 200 535 16th Street, Suite 700 31255 Cedar Valley Drive, Suite 224 3000 S. Jamaica Ct #250 PO Box 33528 2754 West Atlantic Blvd #8 460 Herndon Parkway, Suite 100 9444 Farnham Street, #200 606 E. Huntington Dr. 701 Gateway Blvd. #250 343 E Main Street, #321 PO Box 658 P. O. Box 7764 517D Marine View Avenue 4609 Sheila St 225 West Toughy Avenue 1607 E. Big Beaver Road, Suite 201 P. O. Box 157 9911 West Pico Blvd., Suite 680 9911 West Pico Blvd., Suite 680 10475 Park Meadows Dr. 7941 Katy Freeway # 304 PO Box 927600 2155 Chenault Drive, #410 67 Inverness Drive East 5566 Southwyck Blvd 1104 Country Hills Dr. 1801 Northwest 79th Avenue P.O. Box 358 707 Wilshire Blvd., 9th Floor 201 Clay St 48 Loraine Court 100 Brookwood Road 130 N. Main Street 2 Charles Grale West 6125 Preservation Dr. 1413 South Howard Avenue, #209 7702 Woodland Center Suite 50 17141 Ventura Blvd., Suite 204 City Fairfield Arcadia Noblesville New Rochelle Los Angeles Walled Lake Wichita Fort Collins Liberty Pace Plano Metairie Reston Troy Denver Westlake Village Aurora Fort Sill Pompano Beach Herndon San Diego Monrovia S. San Francisco Stockton Pacifica Burbank Belmont Commerce Park Ridge Troy Etna Los Angeles Los Angeles Littleton Houston San Diego Carrollton Englewood Toledo Ogden Miami Borger Los Angeles Oakland San Francisco Atmore Butte Boston Chattanooga Tampa Tampa Encino State NJ CA IN NY CA MI KS CO MO FL TX LA VA MI CO CA CO OK FL VA CA CA CA CA CA CA CA CA IL MI CA CA CA CO TX CA TX CO OH UT FL TX CA CA CA AL MT MA TN FL FL CA ZIP 07004-1941 91006 46060 10801 90064 48390 67202 80527 64068 32571 75093 70002 20191 48084 80202 91362 80014 73503 33069 20170 92123 91016-3677 94080 95202-2905 94044 91510-7764 94002 90040 60068 48083 96027-0157 90035 90035 80124 77024 92192 75006 80112 43614 84403 33126 79008-0358 90017 94607 94118 36502 59701 02215 37416 33606 33614 91316 California State Board of Equalization Valuation Division Listing of State Assessees - Alphabetical Company Name Trax Wirreless, Inc. Tremcom International, Inc. Trescom USA, Inc. TRI-M Communications, Inc. Trivergent Communications Trona Railway Co. True America Communications, Inc. TSI Telecommunications Services, Inc. TTX Company Tulare Valley Railroad Tuscarora Gas Transmission Company U. S. A. Softronic Corporation U.S. Data Highway Corporation U.S. Operators - Conquest U.S. Operators, Inc. U.S. Payphone, Inc. U.S. South Communications, Inc. U.S. Telefone Holding Company, Inc. U.S. TelePacific Corp. U.S. Telestar Communications Group Ubiquitel, Inc. UBN UC Computers UKI Communications, Inc Ultimate Communications, Inc. UNA Telecommunications, Inc. Union Island Pipeline Company Union Pacific Railroad Company Union Tank Car Company United Calling Network, Inc. United Cellular Service United Communications HUB, Inc. United Networks International United Services Telephone, LLC United States Advanced Network, Inc. United States Telecommunications, Inc. United States Telesis, Inc. United Telecom, LLC Univance Telecommunications, Inc. Universal Access, Inc. Universal Information Services, Inc. UNOCAP USA Digital Communications, Inc. Utopia Communications, Inc. Valero Refining Company - California Valley Electric Association, Inc. Value-Added Communications, Inc. VarTec Telecom, Inc. VCOM Solutions, Inc. VDC Telecommunications, Inc. Vectren Communications Services, Inc. Velocita Corp. Current as of July 31, 2002 SBE No. DBA D041 7538 7574 7740 TMC Communications P973 882 7812 7701 618 817 190 7908 Q220 Q066 Q098 P893 7660 7783 7757 7823 2751 7839 P790 Q101 7841 7746 477 843 620 Q123 D016 7925 Q345 Interactive Communications, Inc. P876 7798 P813 7898 Q103 7895 7931 7842 480 Q205 Q172 407 160 2366 2475 7913 Q139 7920 7889 Care Of Tax Department c/o IMC Chemicals, Inc. c/o Tax Department c/o Mr. Greg Gallbraith Tax Department Tax Department Accounting Department c/o Tax Department c/o Tax Department Phillips Petroleum Co. c/o Tax Department Tax Department c/o Tax Department c/o Phillips Petroleum Co. c/o Ad Valorem Tax Department c/o Attn: Le Tran - Tax Account Page 16 of 18 Mailing Address 3520 Executive Center Drive, 2nd Floor 626 Wilshire Blvd., Suite 300 1700 Old Meadow Rd., 3rd Floor 125 East De La Guerra Street, #201 200 No Main St., Suite 303 8300 College Blvd. 2525 Van Ness Avenue 201 N. Franklin Street, Suite 700 101 N. Wacker Drive PO Box 26421 P.O. Box 30057 651 Gateway Blvd., Ste 100 1113 Hopkins Wy 16220 - B San Pedro 16620-B San Pedro 3808 S. West Temple, Suite 1-A 250 William Street, Suite M-100 9330 Base Line Road, Suite 100 515 So. Flower St., 49th Floor 8868 Lakewood Drive 1 West Elm Street, 4th Floor 2030 Main Street, #550 2569 Telegraph Avenue 500 N. Rainbow Boulevard, Suite 300 10400 Westoffice Drive, Suite 112 699 Lewelling Blvd., Suite #158 P.O. Box 358 1700 Farnam Street, 10th Fl. South 175 W. Jackson Blvd. 15707 Rockfield Blvd., Suite #310 15707 Rockfield Blvd., Suite 310 225 South Lake Suite 705 PO Box 187 P.O. Box 220 2160 Kingston Court, Suite I 3939 Cheval Blvd. 4711 Deseret Drive 175 Great Neck Road, Suite 404 373 Inverness Drive South, Suite 100 233 S. Wacker Drive, Ste 600 17341 Irvine Boulevard P.O. Box 358 1603 SE 19th St., Suite. #120 3420 Gateway Blvd P. O. Box 1494 P.O. Box 237 3001 Summit Ave. Suite 400 1600 Viceroy Drive 2682 Bishop Drive Suite 107 75 Holly Hill Lane 421 John Street 2941 Fairview Park Drive, Ste 200 City Austin Los Angeles McLean Santa Barbara Greenville Overland Park San Francisco Tampa Chicago Salt Lake City Reno So. San Francisco Pleasanton San Antonio San Antonio Salt Lake City Atlanta Alta Loma Los Angeles Windsor Conshohocken Irvine Berkeley Las Vegas Houston San Leandro Borger Omaha Chicago Irvine Irvine Pasadena American Fork Pegram Marrieta Lutz Woodland Hills Great Neck Englewood Chicago Tustin Borger Edmond Freemont San Antonio Pahrump Plano Dallas San Ramon Greenwich Evansville Falls Church State TX CA VA CA SC KS CA FL IL UT NV CA CA TX TX UT GA CA CA CA PA CA CA NV TX CA TX NE IL CA CA CA UT TN GA FL CA NY CO IL CA TX OK CA TX NV TX TX CA CT IN VA ZIP 78731 90017-2916 22102 93101 29601 66210 94109 33602 60606 84126 89502 94080 94566 78232 78232 84115 30303 91701 90071-2201 95492 19428 92614 94704 89107 77049 94579 79008-0358 68102-2010 60604 92618-2829 92618-2829 91101-4840 84003-0187 37143 30067 33549 91364 11021 80112 60606 92780 79008-0358 73013 94538 78295-1494 89041 75074 75235 94583 06830-6098 47713 22042 California State Board of Equalization Valuation Division Listing of State Assessees - Alphabetical Company Name Ventura County Railroad Ventura Pipeline System Verado Verizon Advanced Data, Inc. Verizon Airfone Inc. Verizon Avenue Corp. Verizon California Inc. Verizon Select Services, Inc. Verizon West Coast, Inc. Verizon Wireless (VAW) LLC Vesta Telecommunications, Inc. Via Building VIA Wireless LLC Vincent Communications, Inc. Violet License Company Visalia Cellular Telephone Company Vision Prepaid Services, Inc. Viva Telecom, LLC Vocall Communications Corp. Volcano Telephone Company, The W2COM International, LLC WC TTI, Inc. West Coast Gas Company, Inc. West Coast P.C.S. West Coast Pipe Lines West Isle Line, Inc. Western Intergrated Networks of CA, LLC Western Telephone Intergrated Comm., Inc. Westside Wireless Connection Wherever.net USA Inc. Wholesale Air-Time, Inc. Wholesale Telecom, Inc. Wild Goose Storage, Inc. Williams Communications LLC Williams Local Network, Inc. Wilshire Connection, LLC Winterhaven Telephone Company Working Assets Funding Service Working Assets Funding Service, Inc. World Communications, Inc. World Network Communications, Inc. World-Carrier, Inc. Worldcom International Data Services, Inc. Worldnet Communications Services Inc. Worldtel Interactive, Inc. Worldwide Cellular Inc. Worldxchange Corp. WTI Systems & Services, Inc. WWC License LLC XO Communications, Inc. XO Long Distance Services, Inc. XTEL Communications, Inc. Current as of July 31, 2002 SBE No. 812 464 7624 7869 2038 7919 201 7503 320 2512 Q336 D069 2747 3052 Q278 2641 Q290 7900 P847 327 Q146 P199 194 2745 409 808 7930 Q417 D058 Q306 7890 7818 195 7819 Q153 7799 330 D048 2376 Q377 7754 Q151 2322 7631 7573 2715 7933 7911 2665 7560 Q118 Q401 DBA Care Of c/o RailAmerica c/o Ellwood Pipeline, Inc. c/o Verizon Services Group c/o Property Tax Department c/o Tax Dept. c/o Verizon Corporate Services Grp c/o Property Tax Department c/o Verizon Corporate Services G0327rp dba Verizon Wireless c/o Price Waterhouse Coopers dba AT&T Wireless Services c/o Roseville P.C.S. c/o Exxon Mobil Corporation Western Farm Service c/o Tax Department dba Williams Network, Inc. c/o Tax Department dba Working Assets Long Distance Washington WCI c/o Tax Department c/o Western Wireless Corporation Page 17 of 18 Mailing Address City 5300 Broken Sound Blvd. NW 2nd Floor Boca Raton 5464 Carpinteria Ave., Suite J Carpinteria 8390 E. Crescent Pkwy. #300 Greenwood Village P.O. Box 152206 Irving P.O. Box 152206 Irving 12901 Worldgate Dr. Herndon P. O. Box 152206 Irving 1420 E. Rochelle Road, Ste. 200, Bldg. 6, P.O. Box 152 Irving P.O. Box 152206 Irving PO Box 7028 Bedminster 5762 Bolsa Avenue Suite 201 Huntington Beach 1 West Elm Street, 4th Floor, Ste 400 Conshohocken 1 West Elm Street, 4th Floor Conshohocken 5773 E. Shields Fresno 1301 Avenue of the Americas New York P.O. Box 97061 Redmond 1101 Gulf Breeze Parkway Suite 109 Gulf Breeze 1844 South 3850 West, Suite A Salt Lake City 9-B Sadem Road Springfield P.O. Box 1070 Pine Grove 3500 Park Center Drive Dayton 1700 Old Meadow Road, 3rd Floor McLean 10157 Missile Way Mather P.O. Box 969 Roseville P.O. Box 53 Houston P.O. Box 1168 Fresno 2000 S. Colorado Blvd., #2-800 Denver PO Box 249 Medforn 1110 Wilshire Blvd Santa Monica 626 Wilshire Blvd Suite 700 Los Angeles 27515 Enterprise Cr West Temecula 2700 N. Main Street, Suite 960 Santa Ana 3900 421 7th Avenue S.W. Calgary PO Box 22067 MDTC-14F Tulsa PO Box 2400 Tulsa 633 W. 5th Street, 56th Floor Los Angeles P.O. Box 5158 Madison 101 Market St., Ste 700 San Francisco 101 Market Street, Suite 700 San Francisco 190 Queen Anne Ave N Suite 250 Seattle 16861 Stonehaven Cir. Huntington Beach P.O. Box 8384 Incline Village 500 Clinton Center Drive Clinton 2291- C Portola Road Ventura 2828 Donald Douglas Loop North, #22 Santa Monica 10573 West Pico Blvd., # 160 Los Angeles 9775 Business Park Drive San Diego 40 Leveroni Court, Suite A Novato 3650 131st Avenue SE, Suite 400 Bellevue 11111 Sunset Hills Road Reston 11111 Sunset Hills Road Peston 9 E. Stow Road, Suite F Marlton State FL CA CO TX TX VA TX TX TX NJ CA PA PA CA NY WA FL UT NJ CA OH VA CA CA TX CA CO OR CA CA CA CA AB OK OK CA WI CA CA WA CA NV MS CA CA CA CA CA WA VA VI NJ ZIP 33487 93013 80111 75015-2206 75015-2206 20170 75015-2206 75015-2206 75015-2206 07921-7028 92649 19428 19428 93727 10019-6013 98073-9761 32561 84104 07081 95665 45414 22102-4302 95655-4002 95678 77001-0053 93715 80222 97501 90401 90017 92590 92705 T2P4K9 74121-2067 74102 90071-2005 53705-0158 94105 94105 98109 92649 89452 39056 93003 90405 90064 92131 94949 98006 20190 20190 08053 California State Board of Equalization Valuation Division Listing of State Assessees - Alphabetical Company Name Xtension Services, Inc. Xtracom, Inc. Yak Communications (America), Inc. Yolo Shortline Railroad Company Yreka Western Railroad Co. Yuba City Cellular Telephone Company Zama Networks, Inc. Zenex Long Distance, Inc. Zip Mobile Media Zone Telecom, Inc. Zoom-I-Netcommunications, Inc Z-Tel Technologies, Inc. Current as of July 31, 2002 SBE No. DBA Q320 P434 Q382 898 889 2643 dba AT&T Wireless Services Q313 7665 D049 7902 Q107 7822 Care Of Tax Department Tax Department Page 18 of 18 Mailing Address 4614 West Sunset Blvd 833 W. Chicago Avenue #201 55 Town Centre Court Suite 610 341 Industrial Way PO Box 660 P.O. Box 97061 12101 International Blvd 2912 Lakeside Drive 1700 Broadway, Ste 303 200 Lake Dr. East, Suite 200 9105 Chesley Knoll Court 601 S. Harbour Island Blvd., Suite 220 City Tampa Chicago Scarborough Woodland Yreka Redmond Seattle Oklahoma City San Francisco Cherry Hill Gaithersburg Tampa State FL IL ON CA CA WA WA OK CA NJ MD FL ZIP 33629 60622 M1P 4X4 95776-6202 96097 98073-9761 98168 73120 94109 08002 20879 33602 California State Board of Equalization Valuation Division Listing of State Assessees - Numerical SBE No. 101 103 106 135 141 146 148 149 152 160 173 176 180 184 185 187 188 189 190 191 192 193 194 195 196 197 198 199 201 202 205 209 210 228 229 235 239 240 246 270 279 284 286 294 301 311 320 327 328 330 400 402 Company Name DBA Southern California Water Company Anza Electric Cooperative, Inc. PacifiCorp Pacific Gas & Electric Co. Capital Accounting San Diego Gas & Electric Company Sierra Pacific Power Company Southern California Edison Co. Southern California Gas Co. Southwest Gas Corporation Valley Electric Association, Inc. Surprise Valley Electrification Corp. Plumas-Sierra Rural Electric Cooperative PG&E National Energy Group dba North Baja Pipeline LLC Avista Corp. Mountain Utilities Mojave Pipeline Company Kern River Gas Transmission Company Standard Pacific Gas Line Incorporated Capital Accounting/State & Local TAX (B11A) Tuscarora Gas Transmission Company Arizona Public Service Company Alpine Natural Gas Operating Company No. One LLC Southwest Transmission Cooperative, Inc West Coast Gas Company, Inc. Wild Goose Storage, Inc. Questar Southern Trails Pipeline Company El Paso Natural Gas Company Lodi Gas Storage, LLC Clean Earth Energy, Inc. Verizon California Inc. CenturyTel of Eastern Oregon, Inc. Ponderosa Telephone Company, The Pinnacles Telephone Co. Calaveras Telephone Company Ducor Telephone Company Evans Telephone Company Foresthill Telephone Company Hornitos Telephone Company Happy Valley Telephone Company Kerman Telephone Company Citizens Telecommunications Company of Golden State Pacific Bell Citizens Telecommunications Company of Ca. Sierra Telephone Company, Inc. Roseville Telephone Company The Siskiyou Telephone Company Citizens Telecommunications Company of Tuolumne Verizon West Coast, Inc. Volcano Telephone Company, The Cal-Ore Telephone Co. Winterhaven Telephone Company Standard Gas Company CALNEV Pipe Line LLC Current as of July 31, 2002 Care Of c/o State & Local Taxes - B11A c/o Tax Department c/o Property Tax Dept. State & Local Tax B11A c/o Mr. Greg Gallbraith c/o Property Tax Department c/o Verizon Corporate Services Grp c/o Rash & Associates, Inc. #100/144 c/o Verizon Corporate Services G0327rp c/o The Chevron Companies c/o Kinder Morgan Page 1 of 18 Mailing Address 630 E. Foothill Blvd. P.O. Box 391909 825 NE Multnomah, Suite 1900 P. O. Box 770000 101 Ash Street HQ 06B P.O. Box 10100 2244 Walnut Grove Avenue, QUAD 2-D, G.O. #1 101 Ash Street, Mail Loc. HQ06B P.O. Box 98510 P.O. Box 237 P.O. Box 691 P.O. Box 2000 7500 Old George Town Road 1411 East Mission Ave. P. O. Box 205 P.O. Box 4372 P.O. Box 58900 P.O. Box 770000 P.O. Box 30057 P.O. Box 53999, MS 9505 P.O. Box 550 P.O. Box 670 10157 Missile Way 3900 421 7th Avenue S.W. P.O. Box 45360 P.O. Box 4372 14811 Saint Mary's Lane, Suite 150 701 N Green Valley Parkway #200 P. O. Box 152206 P.O. Box 1600 P.O. Box 21 340 Live Oak Road P.O. Box 37 P. O. Box 700 4918 Taylor Court P.O. Box 1189 P. O. Box 5158 P. O. Box 5158 811 South Madera Avenue Three High Ridge Road P.O. Box 601418 Three High Ridge Road P.O. Box 219 P.O. Box 969 P. O. Box 157 Three High Ridge Road P.O. Box 152206 P.O. Box 1070 P.O. Box 847 P.O. Box 5158 P.O. Box 285 1100 Town & Country Road City San Dimas Anza Portland San Francisco San Diego Reno Rosemead San Diego Las Vegas Pahrump Alturas Portola Bethesda Spokane Kirkwood Houston Salt Lake City San Francisco Reno Phoenix Valley Springs Benson Mather Calgary Salt Lake City Houston Houston Henderson Irving Rowlett O'Neals Paicines Copperopolis Ducor Turlock Foresthill Madison Madison Kerman Stamford Sacramento Stamford Oakhurst Roseville Etna Stamford Irving Pine Grove Dorris Madison Houston Orange State CA CA OR CA CA NV CA CA NV NV CA CA MD WA CA TX UT CA NV AZ CA AZ CA AB UT TX TX NV TX TX CA CA CA CA CA CA WI WI CA CT CA CT CA CA CA CT TX CA CA WI TX CA ZIP 91773 92539-1909 97232-4116 94177 92101-3017 89520-0024 91770 92101-3017 89193-8510 89041 96101 96122-2000 20814 99202 95646 77210-4372 84158-0900 94177 89502 85072 95252 85602 95655-4002 T2P4K9 84145-0360 77210-4372 77079 89014 75015-2206 75030-1600 93645 95043-9998 95228-0037 93218-0700 95382-9599 95631 53705-0158 53705-0158 93630 06905 95860-1418 06905 93644-0219 95678 96027-0157 06905 75015-2206 95665 96203-0847 53705-0158 77001 92868 California State Board of Equalization Valuation Division Listing of State Assessees - Numerical SBE No. 406 407 408 409 410 412 428 429 432 435 461 462 464 465 467 468 469 475 476 477 478 479 480 483 484 486 487 534 618 620 800 801 802 804 808 810 812 813 815 817 818 834 839 843 850 857 863 865 869 871 878 882 Company Name Calpine Pittsburg, Inc. Valero Refining Company - California City of Riverside West Coast Pipe Lines Homestake Mining Company of California Kings County Canal Company CPN Pipeline Company Chevron U.S.A., Inc. Equilon Enterprises, LLC. Natomas Central Mutual Water Company SFPP, L.P. ARCO Midcon LLC Ventura Pipeline System All American Pipeline, L.P. Tosco Corporation Equilon California Pipeline Company LLC San Ardo Pipeline Company IMC Chemicals, Inc. Texaco Exploration & Production, Inc. Union Island Pipeline Company California Gas Gathering, Inc. Chevron Pipeline Company UNOCAP Mobil Pacific Pipeline Company Calpine Pipeline Corporation Pacific Pipeline System, LLC Sacramento Municipal Utilities District General American Transportation Corp. TTX Company Union Tank Car Company Alameda Belt Line Amador Central Railroad Central Oregon & Pacific Railroad Burlington Northern & Santa Fe Railway Co. West Isle Line, Inc. ParkSierra Corporation Ventura County Railroad Pacific Harbor Lines California Western Railroad, Inc. Tulare Valley Railroad Central California Traction Company Lake County Railroad Oakland Terminal Railway Company Union Pacific Railroad Company Modesto & Empire Traction Company Parr Terminal Railroad San Diego & Arizona Eastern Railway Co. San Diego & Imperial Valley Railroad Co. Inc. Santa Maria Valley Railroad Co. Sierra Railroad Company Stockton Terminal and Eastern Railroad Trona Railway Co. Current as of July 31, 2002 DBA Care Of c/o K.E. Andrews & Company c/o Ad Valorem Tax Department City Hall c/o Exxon Mobil Corporation c/o McLaughline Mine c/o K.E. Andrews & Company c/o The Chevron Companies c/o Tax Department - Property c/o Kinder Morgan Energy Partners, L.P. c/o Ernst & Young, LLP c/o Ellwood Pipeline, Inc. c/o Phillips Petroleum Co. c/o Tax Department - Property c/o Texaco Exploration & Production, Inc. Phillips Petroleum Co. The Chevron Companies c/o Phillips Petroleum Co. c/o Exxon Mobil Corporation c/o K. E. Andrews & Company c/o GATX Corporation dba California Northern Railroad Burlington Northern Santa Fe Tax Dept. c/o Sierra Pacific Industries c/o Deloitte & Touche LLP Administrative Office Building Western Farm Service c/o Marc Jacobowitz c/o RailAmerica c/o Burlington Northern Santa Fe Tax Department c/o Burlington Northern Santa Fe c/o Crawford, Pimental & Co., Inc., CPA's c/o Deloitte & Touche LLP c/o Deloitte & Touche LLP c/o IMC Chemicals, Inc. Page 2 of 18 Mailing Address P.O. Box 870849 P. O. Box 1494 3900 Main Street P.O. Box 53 26775 Morgan Valley Rd P.O. Box 877 P. O. Box 870849 P.O. Box 285 P.O. Box 4369 2601 West Elkhorn Blvd. 1100 Town & Country Road P.O. Box 2019 5464 Carpinteria Ave., Suite J 3600 Bowman Court P.O. Box 358 P. O. Box 4369 P.O. Box 7764 9401 Indian Creek Pkwy, Bldg 40, Ste 1000 P. O. Box 7764 P.O. Box 358 2981 Gold Canal Drive P.O. Box 285 P.O. Box 358 P.O. Box 53 P.O.Box 870849 5900 Cherry Avenue P.O. Box 15830, MS:B304 500 West Monroe Street 44th Floor 101 N. Wacker Drive 175 W. Jackson Blvd. PO Box 961089 P. O. Box 496028 400 W. 15th Street, Suite 1700 2500 Lou Menk Drive P.O. Box 1168 5300 Broken Sound Blvd., NW 5300 Broken Sound Blvd. NW 2nd Floor 340 Water Street P.O. Box 907 PO Box 26421 2500 Lou Menk Drive 513 Center Street Attn: Tax Department, P.O. Box 961089 1700 Farnam Street, 10th Fl. South P.O. Box 3106 2150 Trade Zone Blvd., Suite 200 400 W. 15th Street, Suite 1700 400 W. 15th Street, Suite 1700 P.O. Box 340 P.O. Box 11160 1330 N. Broadway Avenue 8300 College Blvd. City Mesquite San Antonio Riverside Houston Lower Lake Corcoran Mesquite Houston Houston Rio Linda Orange San Antonio Carpinteria Bakersfield Borger Houston Burbank Overland Park Burbank Borger Rancho Cordova Houston Borger Houston Mesquite Long Beach Sacramento Chicago Chicago Chicago Fort Worth Redding Austin Fort Worth Fresno Boca Raton Boca Raton Wilmington Fort Bragg Salt Lake City Fort Worth Lakeview Fort Worth Omaha Modesto San Jose Austin Austin Santa Maria Oakdale Stockton Overland Park State TX TX CA TX CA CA TX TX TX CA CA TX CA CA TX TX CA KS CA TX CA TX TX TX TX CA CA IL IL IL TX CA TX TX CA FL FL CA CA UT TX OR TX NE CA CA TX TX CA CA CA KS ZIP 75187 78295-1494 92522 77001-0053 95457 93212 75187 77001 77210 95673 92868 78297-2019 93013 93308 79008-0358 77210-4369 91510-7764 66210 91510-7764 79008-0358 95670 77001 79008-0358 77001-0053 75187 90805 95852-1850 60661-3676 60606 60604 76161-0089 96049-6028 78701-1648 76131-2830 93715 33487 33487 90744 95437 84126 76131-2830 97630 76161-0089 68102-2010 95353 95131 78701-1648 78701-1648 93456 95361 95205 66210 California State Board of Equalization Valuation Division Listing of State Assessees - Numerical SBE No. 883 889 892 894 896 897 898 899 2000 2014 2022 2035 2038 2041 2043 2054 2063 2096 2097 2098 2099 2100 2116 2131 2139 2207 2213 2214 2274 2275 2310 2322 2329 2351 2366 2368 2372 2376 2378 2379 2381 2383 2387 2388 2390 2391 2399 2401 2402 2403 2404 2410 Company Name McCloud Railway Company Yreka Western Railroad Co. Almanor Railroad Company Napa Valley Wine Train, Inc. Santa Cruz Big Trees & Pacific Railway Co. San Joaquin Valley Railroad Company Yolo Shortline Railroad Company ParkSierra Corporation GST Pacific Lightwave, Inc. Sprint Communications Co., L. P. GST Call America, Inc. Cable & Wireless USA, Inc. Verizon Airfone Inc. Priority 1+ Long Distance Pac West Telecomm, Inc. Spacenet, Inc. Extelcom, Inc. GTE Railfone/Amtrak Venture GST Telecom California, Inc. Caltech International Telecom Corp. Smart City Networks LP. Preferred Long Distance Resort Operator Services (Buehner-Fry) Bay Area Teleport, Inc. Operator Communications Inc. Global Crossing Telecommunications, Inc. COMSAT Corporation COMSAT General Corporation MCIWorldCom Network Services, Inc. SES Americom, Inc. AT&T Communications, Inc. Worldcom International Data Services, Inc. Intellicall Operator Services, Inc. Global Crossing Bandwidth, Inc. Value-Added Communications, Inc. Globe Wireless, LLC MCI Metro Access Transmission Services, LLC Working Assets Funding Service, Inc. Affinity Network Incorporated Amerivision Communications Inc. Inter-Tel Netsolutions, Inc. Matrix Telecom, Inc. Excel Telecommunications, Inc. GENUiTY TELECOM., INC. Network US, Inc. Arrival Communications, Inc. Coast International, Inc. Communication Service of America, Inc. EasyLink Services Corporation Economy Telephone, Inc. Claricom Networks, Inc. L.D.C. Consultants, Inc. Current as of July 31, 2002 DBA a subsidiary of 4-Rails, Inc. Care Of c/o Collins Pine Company c/o Interstate Management Group dba Arizona & California Railroad c/o Marc Jacobowitz Property Tax Department Attention: Tax Department c/o Property Tax Department dba Express Tel c/o Verizon Wireless c/o ICG Telecom Grp, Inc.; Tax Dept c/o Property Tax Department c/o Lockheed Martin Corporation Lockheed Martin Corporation c/o Tax Department c/o AT&T Property Tax c/o Tax Department c/o Property Tax Department c/o Attn: Le Tran - Tax Account c/o Tax Department dba Working Assets Long Distance dba Ameri-Tel Communications, Inc. c/o Telecom Professionals, Inc. Attn: c/o Tax Department dba Affinity Long Distance Page 3 of 18 Mailing Address P.O. Box 1500 PO Box 660 P.O. Box 796 1275 McKinstry Street P.O. Box G-1 P.O. Box 235 341 Industrial Way 5300 Broken Sound Blvd., NW 9300 NE Oak View Drive, Suite A P.O. Box 12913, Mail Stop: KSOPHL0512-5APTX 9300 NE Oak View Drive, Suite A 8219 Leesburg Pike P.O. Box 152206 8520 Archibald Avenue, Building 20B 1776 March Lane, Suite 250 1750 Old Meadow Road 324 S. State Street #125 P.O. Box 7028 9300 NE Oak View Drive, Suite A P.O. Box 837 28 West Grand Avenue 17547 Ventura Blvd., Suite 302 62975 Boye Acres Rd. #3 P.O. Box 6742, 161 Inverness Drive West 3530 Forest Lane, Suite 200 180 South Clinton Ave P. O. Box 8048, Bldg 100, Room U4215 P. O. Box 8048, Bldg 100, Room U4215 500 Clinton Center Drive 4 Research Way P.O. Box 1329 500 Clinton Center Drive 5000 Sawgrass Village Circle, Suite 30 180 South Clinton Ave 3001 Summit Ave. Suite 400 PO Box 4907 500 Clinton Center Drive 101 Market Street, Suite 700 4380 Boulder Highway 5900 Mosteller Drive Suite 1600 1615 S. 52nd St. 2912 Lakeside Drive, Suite 200 8750 North Central Expressway Suite 300 235 Presidential Way, P.O. Box 4100 W229 N 1433 Westwood Drive Suite 205 5100 California Ave., Ste 104 14303 W. 95 Street 500 South Douglas Street 399 Thornall Street 6829 Convoy Court 2912 Lakeside Drive 55 Shaw Ave., #220 City McCloud Yreka Chester Napa Felton Saint Library Woodland Boca Raton Vancouver Shawnee Mission Vancouver Vienna Irving Rancho Cucamonga Stockton McLean Salt Lake City Bedminster Vancouver San Ramon Montvale Encino Bend Englewood Dallas Rochester Philadelphia Philadelphia Clinton Princeton Morristown Clinton Ponte Vedra Beach Rochester Plano Bryan Clinton San Francisco Las Vegas Oklahoma City Tempe Oklahoma City Dallas Woburn Waukesha Bakersfield Lenexa El Segundo Edison San Diego Oklahoma City Clovis State CA CA CA CA CA IL CA FL WA KS WA VA TX CA CA VA UT NJ WA CA NJ CA OR CO TX NY PA PA MS NJ NJ MS FL NY TX TX MS CA NV OK AZ OK TX MA WI CA KS CA NJ CA OK CA ZIP 96057 96097 96020 94559 95018 62282 95776-6202 33487 98663 66282-2913 98663 22182 75015-2206 91730 95207 22102 84111 07921-0728 98663 94583 07545-2100 91316 97701 80155-6742 75234 14646 19101-8048 19101-8048 39056 08540-6684 07962-1329 39056 32082 14646 75074 77805 39056 94105 89121 73112 85281 73120 75231 01888-4100 53186 93309 66215 90245 08837 92111 73120 93612 California State Board of Equalization Valuation Division Listing of State Assessees - Numerical SBE No. 2415 2416 2418 2421 2422 2423 2428 2430 2431 2432 2433 2437 2443 2447 2448 2450 2456 2460 2462 2463 2464 2470 2475 2476 2478 2481 2484 2498 2499 2502 2512 2513 2532 2547 2552 2559 2596 2602 2605 2606 2611 2616 2618 2622 2626 2627 2628 2629 2630 2637 2639 2641 Company Name Incomnet Communications Corp. NOS Communications, Inc. One Call Communications Telecare, Inc. Shared Commmunications Services, Inc. National Brands, Inc. Capsule Communications, Inc. Electric Lightwave, Inc. People's Telephone Company Claircom Communications Group, Inc. ICG Telecom of San Diego, L.P. Dialink Corporation National Comtel Network Inc. RSL COM USA, Inc. RhondaCom, Inc. Connect America Communications Inc Spectrum II Inc Norstan Network Services Inc ICG Telecom Group, Inc. Qwest Communications Corporation GE Business Productivity Solutions, Inc. Broadwing Telecommunications, Inc. VarTec Telecom, Inc. National Accounts, Inc. Transworld Network Corp. Hertz Technologies, Inc Operator Service Company Fiber Data Systems Fibernet Inc. Bay Area Cellular Telephone Co. Verizon Wireless (VAW) LLC Sacramento Valley Limited Partnership Los Angeles SMSA Ltd., Partnership AB Cellular Holding, LLC Fresno MSA Limited Partnership GTE Mobilnet of California, Ltd. Partnership Mall Telecommunications Digital Communications Network, Inc. Nova Cellular West, Inc. AT&T Wireless Services of California, Inc. Cagal Cellular Communications Corporation MCI Wireless, Inc. Phone Company Franchising Corp., The Bakersfield Cellular Telephone Company Santa Barbara Cellular Systems, Ltd. GTE Mobilnet of Santa Barbara L.P. Napa Cellular Telephone Company N A C T, Inc. Santa Cruz Cellular Telephone Co. Salinas Cellular Telephone Company Redding Cellular Partnership Visalia Cellular Telephone Company Current as of July 31, 2002 DBA Care Of dba Opticom dba Roudebush Communications, Inc. Sharenet Communication Company 2 Greenwood Square, Suite 275 c/o Valuation Group, Inc. c/o Marvin F. Poer & Company Tax Dept c/o Ryan & Company dba Continental Network Services c/o Tax Dept Barry C. Zuckerman, CPA c/o IVT dba AT&T Wireless Services dba Verizon Wireless dba Verizon Wireless dba Verizon Wireless dba AT & T Wireless Services dba Verizon Wireless dba Verizon Wireless dba San Diego Wireless Communications dba AT&T Wireless Services dba AT&T Wireless Services c/o Tax Department dba AT&T Wireless Services dba AT&T Wireless Services dba Verizon Wireless dba AT&T Wireless Services dba AT&T Wireless Services dba AT&T Wireless Services dba AT&T Wireless Services Page 4 of 18 Mailing Address 2801 N. Main Street 4380 Boulder Highway 1202 West Buena Vista Road 444 Lafayette Road 110 Stony Pt. Road, 2nd Floor 4633 West Polk Street 3331 Street Road 935 White Plains Road P.O. Box 95727 P.O. Box 97061 P.O. Box 6742, 161 Inverness Drive West 150 E. Dana Street 18340 Ventura Blvd., Suite 218 13155 Noel Road, 12th Floor, LB 72 6850 Regional Street, Suite 100B 13333 Blanco Road Suite 304 8001 Indian Springs 5101 Shady Oak Road P.O. Box 6742, 161 Inverness Drive West 555 17th Street, Suite 1000 6540 Powers Ferry Rd. 201 E. 4th Street, Room 102-840 1600 Viceroy Drive 40 Baldwin Road 7702 Woodland Center Suite 50 225 Brae Blvd. 2912 Lakeside Drive 3665 Whitter Blvd. 2701 Ocean Park Blvd., Suite 100 P.O. Box 97061 PO Box 7028 PO Box 7028 PO Box 7028 P.O. Box 97061 PO Box 7028 PO Box 7028 14204 Doolittle Drive P.O. Box 4057 P.O. Box 230987 P.O. Box 97061 P.O. Box 97061 500 Clinton Center Drive 1669 Old Bayshore Highway P.O. Box 97061 P. O. Box 97061 PO Box 7028 P.O. Box 97061 8209 La Sierra Avenue 14201 Wireless Way P.O. Box 97061 P.O. Box 97061 P.O. Box 97061 City Irvine Las Vegas Evansville Noblesville Santa Rosa Phoenix Ben Salem Trumbull Atlanta Redmond Englewood Mountain View Tarzana Dallas Dublin San Antonio Orangevale Minnetonka Englewood Denver Atlanta Cincinnati Dallas Parsippany Tampa Park Ridge Oklahoma City Los Angeles Santa Monica Redmond Bedminster Bedminster Bedminster Redmond Bedminster Bedminster San Leandro Thousand Oaks Encinitas Redmond Redmond Clinton Burlingame Redmond Redmond Bedminster Redmond Whittier Oklahoma City Redmond Redmond Redmond State CA NV IN IN CA AZ PA CT GA WA CO CA CA TX CA TX CA MN CO CO GA OH TX NJ FL NJ OK CA CA WA NJ NJ NJ WA NJ NJ CA CA CA WA WA MS CA WA WA NJ WA CA OK WA WA WA ZIP 92714 89121 47710 46060 95401-4118 85043 19020 06611 30347 98073-9761 80155-6742 94041 91356 75240-5090 94568 78216 95662 55343 80155-6742 80202 30339 45202 75235 07054 33614 07656 73120 90023 90405 98073-9761 07921-7028 07921-7028 07921-7028 98073-9761 07921-7028 07921-7028 94577 91359-1057 92023-0987 98073-9761 98073-9761 39056 94010 98073-9761 98073-9761 07921-7028 98073-9761 90605 73134 98073-9761 98073-9761 98073-9761 California State Board of Equalization Valuation Division Listing of State Assessees - Numerical SBE No. 2643 2649 2655 2658 2659 2665 2667 2668 2669 2671 2672 2675 2676 2680 2681 2683 2684 2687 2691 2696 2698 2715 2718 2720 2722 2724 2732 2733 2735 2736 2737 2744 2745 2746 2747 2748 2749 2750 2751 2752 2753 2754 2755 2756 2757 2758 2759 2760 2761 2762 2763 3005 Company Name Yuba City Cellular Telephone Company Action Cellular Rent-A-Phone, Inc. General Mobile Cellular, Inc. Intouch America, Inc. Cal-One Cellular, L. P. WWC License LLC Cellco Partnership California RSA No. 3 Limited Partnership California RSA #4 Partnership California Rural Service Area #1, Inc. El Dorado Cellular Dobson Cellular Systems, Inc. Nevada County Cellular Corporation ConexOne Communications LLC Everything Wireless, L.L.C. Pay-Less Cellular Accessories Southwest Cellular Telephone Company Inc. SLO Cellular, Inc. Los Angeles Wireless, Inc. Cellular Express, Inc. Digital Cellular, Inc. Worldwide Cellular Inc. Dobson Cellular Systems-CA RSA #7 Cox Communications PCS, L.P. Sprint Spectrum L.P. Pacific Telesis Mobile Services, LLC Nextwave Telecom, Inc. Metro PCS California/Florida, Inc. Travelers Telecommunications, Inc. GE Business Productivity Solutions, Inc. Nextel of California, Inc. Smartel Cellular Telecomm., Inc. West Coast P.C.S. Alpine PCS, Inc. VIA Wireless LLC Pacific Bell Wireless, LLC AT&T Wireless PCS, LLC National Telemanagement Corporation Ubiquitel, Inc. Pacific Wireless Technologies, Inc. Edge Wireless, LLC Metro One Telecommunications, Inc. Southwestern Bell Mobile Systems, LLC Cingular Wireless, LLC Edge Wireless Licenses, LLC Image Paging & Cellular OnStar Corporation Fisher Wireless Services, Inc. OmniPoint Communications Inc. Cricket Communications, Inc Irridigital, LLC Mobilephone of Humboldt, Inc. Current as of July 31, 2002 DBA dba AT&T Wireless Services Care Of dba Cal-North Cellular c/o Western Wireless Corporation dba Verizon Wireless dba Golden State Cellular dba Verizon Wireless dba: US Cellular Corporation dba Mountain Cellular dba AT&T Wireless Services CellularOne of San Luis Obispo c/o Tax Department dba Verizon Wireless dba Sprint PCS dba Cingular Wireless GE Capital Exchange & GE Exchange c/o Roseville P.C.S. dba Cingular Wireless dba Smartpay and American Roaming Network dba Cingular Wireless dba Cingular Wireless dba VoiceStream Wireless Corporation c/o Tax Department Page 5 of 18 Mailing Address P.O. Box 97061 945 Front St., Suite 100 5628 East Slauson Avenue 18533 Ventura Blvd., Suite 204 P.O. Box 627 3650 131st Avenue SE, Suite 400 PO Box 7028 P. O. Box 2607 PO Box 7028 P.O. Box 31369 P.O. Box 2622 14201 Wireless Way P.O. Box 97061 150 South Arroyo Parkway 1717 Stewart Street 2600 Wilshire Blvd. 2904 Managua Place 733 Marsh Street, Suite B 15125 Ventura Blvd., Suite 101 100 Sylvan Road #100 11925 Wilshire Blvd. 10573 West Pico Blvd., # 160 PO Box 7028 P.O. Box 8430 P.O. Box 8430 5565 Glenridge Connector, Suite 530 11500 South Eastern Ave. 8144 Walnut Hill Lane, Suite 600 17141 Ventura Blvd., Suite 204 6540 Powers Ferry Road Suite 100 1111 Broadway, Suite 2100 4630 Campus Drive, Suite 204 P.O. Box 969 3220 South Higuera, Suite 102 1 West Elm Street, 4th Floor 5565 Glenridge Connector, Suite 530 P. O. Box 97061 2777 Stemmons Freeway, Suite 700 1 West Elm Street, 4th Floor 6771 N. Palm Avenue 600 SW Columbia, Suite 7200 11200 Murray Scholls Place 5565 Glenridge Connector, Suite 530 5565 Glenridge Connector, Suite 530 600 SW Columbia, Suite 7200 1006 Broxton Ave. 300 Renaissance Center 14530 South Commercial 12920 SE 38th Street 10307 Pacific Center Court 9455 Luguna Lake Way 2416 Broadway City Redmond San Francisco Commerce Tarzana Ft. Jones Bellevue Bedminster Oakhurst Bedminster Chicago Oakhurst Oklahoma City Redmond Pasadena Santa Monica Santa Monica Rancho La Costa San Luis Obispo Sherman Oaks Woburn Los Angeles Los Angeles Bedminster Kansas City Kansas City Atlanta Henderson Dallas Encino Atlanta Oakland Newport Beach Roseville San Luis Obispo Conshohocken Atlanta Redmond Dallas Conshohocken Fresno Bend Beaverton Atlanta Atlanta Bend Los Angeles Detroit Blythe Bellevue San Diego Elk Grove Eureka State WA CA CA CA CA WA NJ CA NJ IL CA OK WA CA CA CA CA CA CA MA CA CA NJ MO MO GA NV TX CA GA CA CA CA CA PA GA WA TX PA CA OR OR GA GA OR CA MI CA WA CA CA CA ZIP 98073-9761 94111 90040 91356 96032 98006 07921-7028 93644 07921-7028 60631-0369 93644 73134 98073-9761 91105 90404 90403 92009 93401 91403 01801-1830 90025 90064 07921-7028 64114-8430 64114-8430 30342 89012 75231 91316 30339 94607 92660 95678 93401 19428 30342 98073-9761 75207-2510 19428 93704 97702 97007 30342 30342 97702 90024 42865 92225 98006 92121 95758 95501 California State Board of Equalization Valuation Division Listing of State Assessees - Numerical SBE No. 3039 3052 3342 3348 3349 3357 3360 3362 3369 3374 3379 3426 3427 3430 3431 3432 3433 7503 7504 7507 7508 7511 7512 7516 7517 7521 7522 7525 7527 7528 7530 7534 7536 7538 7539 7544 7545 7553 7559 7560 7571 7573 7574 7577 7579 7580 7581 7586 7588 7593 7600 7601 Company Name Fresno Mobile Radio, Inc. Vincent Communications, Inc. High Sierra Mobilfone Donald G. Pollard Delta Valley Radiotelephone Company, Inc. Knox LaRue Sylvan B. Malis Madera Radio Dispatch, Inc. Cal-Autofone Radio Electronics Products Corp. Stockton Mobilphone, Inc. Rob Hanson Access Paging Company, Inc. Metrocall, Inc. Advanced Nationwide Messaging Corporation, Inc. Point BTA 79 LLC Point BTA 371 LLC Verizon Select Services, Inc. Hold Billing Service, Ltd. T-NETIX, Inc. NOSVA, LP Q.H. Communications, Inc. Citizens Telecommunications Company Cybernet Communications Inc. Genesis Communications Int'l Inc. OCOM Corporation Time Warner Telecom of California, L.P. Fiberlink Communications Corp. Lightyear Communications, Inc. NetSolve Incorporated LDM Systems Inc. Premiere Communications Inc. Global Crossing North American Networks, Inc. Tremcom International, Inc. Covista Communications Telswitch, Inc. A&N Telecom, Inc. AT&T Broadband Phone of California, LLC NewTelco L.P. XO Communications, Inc. Network Enhanced Technologies, Inc. Worldtel Interactive, Inc. Trescom USA, Inc. Qwest Interprise America, Inc. Moving Bytes, Inc Evercom Systems, Inc. ABS-CBN Telecom North America, Inc. Norlight Telecommunications Inc. PNG Telecommunications, Inc. A. R. C. Networks, Inc. Common Concerns, Inc. Easton Telecom Services, Inc. Current as of July 31, 2002 DBA dba Siskiyou Mobilfone dba Atlas Radiotelephone Co. dba Coast Mobilphone Service dba Siskiyou Communications dba TEL TEC Exchange dba Tel-One Care Of Mailing Address City 160 North Broadway Fresno 5773 E. Shields Fresno 281-D E. South Street Bishop 501 South Main Street Yreka 2171 Ralph Avenue Stockton 2171 Ralph Avenue Stockton 220 W. Canon Perdido St. Santa Barbara P.O. Box 28 Madera 1615 Highland Avenue Eureka 1615 Highland Avenue Eureka c/o Atlas Radiotelephone Co. 2171 Ralph Avenue Stockton P.O. Box 566 Mt Shasta P.O. Box 7420 Chico Ernst & Young LLP National Property Tax Compliance P.O. Box 223723 Dallas Ernst & Young LLP-National Property Tax Compliance P.O. Box 223723 Dallas 715 Broadway, Ste 320 Santa Monica 715 Broadway, Ste 320 Santa Monica c/o Property Tax Department 1420 E. Rochelle Road, Ste. 200, Bldg. 6, P.O. Box 152 Irving 4242 Medical Drive, Suite 2100 San Antonio 67 Inverness Drive East Englewood c/o Finance Dept. 4380 Boulder Highway Las Vegas 4501 West Channel Islands Blvd., #47 Oxnard c/o Attn: Tax Dept. Three High Ridge Park Stamford 2932 Wilshire Blvd., #203 Santa Monica 12750 High Bluff Dr., Suite 200 San Diego c/o CodeComm Ltd. 110 East 59th Street, 26th Floor New York c/o Time Warner Telecom-Tax Dept. 10475 Park Meadows Dr. Littleton 794 Penllyn Pike, Suite 100 Blue Bell 1901 Eastpoint Parkway Louisville 12331 Riata Trace Pkwy Austin c/o Ryan & Company 13155 Noel Rd., LB-72 Dallas Legal Services Dept., Suite #600 3399 Peachtree Road NE Lenox Bldg Atlanta c/o Property Tax Department 180 South Clinton Ave Rochester 626 Wilshire Blvd., Suite 300 Los Angeles 150 Clove Road Little Falls 343 E Main Street, #321 Stockton 144 N. Swall Dr. , Suite D Beverly Hills P.O. Box 173838 Denver Attn: Tax Department P.O. Box 12913 Shawnee Mission 11111 Sunset Hills Road Reston 700 So. Flower Street, Suite 411 Los Angeles 2828 Donald Douglas Loop North, #22 Santa Monica 1700 Old Meadow Rd., 3rd Floor McLean 555 17th Street, 11th Floor Denver WaterGate Towers, 2000 Powell St., Ste 1205 Emeryville 8201 Tristar Drive Irving 859 Cowan Road Burlingame 275 North Corporate Drive Brookfield c/o Tax Department P.O. Box 1848 West Chester 175 Pinelawn Rd. Suite 408 Melville Telecom Building 2722 Eastlake Avenue, East Suite 200 Seattle 3046 Breckville Rd Summit II Unit A Richfield Page 6 of 18 State CA CA CA CA CA CA CA CA CA CA CA CA CA TX TX CA CA TX TX CO NV CA CT CA CA NY CO PA KY TX TX GA NY CA NJ CA CA CO KS VA CA CA VA CO CA TX CA WI OH NY WA OH ZIP 93701 93727 93514 96097 95206 95206 93101 93639 95503-3826 95503-3826 95206 96067 95927 75222-3723 75222 90401 90401 75015-2206 78229 80112 89121 93035 06905 90403 92130-2083 10022 80124 19422 40223 78727 75240 30326 14646 90017-2916 07424 95202-2905 90211 80217-3838 66282-2913 20190 90017 90405 22102 80202 94608 75063 94010 53045-5818 45071-1848 11747 98102 44286-0550 California State Board of Equalization Valuation Division Listing of State Assessees - Numerical SBE No. 7605 7609 7610 7611 7612 7613 7615 7616 7619 7620 7621 7622 7623 7624 7625 7626 7630 7631 7632 7635 7636 7638 7639 7640 7641 7642 7644 7645 7646 7647 7648 7651 7653 7660 7663 7665 7668 7677 7679 7681 7682 7686 7687 7690 7697 7698 7699 7700 7701 7702 7703 7705 Company Name Intelnet LDC Telecommunications, Inc. QAI, Inc. Long Distance Charges, Inc. Long Distance Wholesale Club Nations Tel Preferred Carrier Services, Inc. North American Telephone Network, L.L.C. Logix Comm. Corp. North American Communications Control SES Americom California, Inc. Federal Transtel, Inc. NYNEX Long Distance Company Verado T Cast Communications, Inc. Telegration, Inc. Broadwing Communications Services, Inc. Worldnet Communications Services Inc. Business Discount Plan, Inc. CCI Telecommunications, Inc. Network Telephone Services, Inc. Integrated Telemanagement Services, Inc. Pacific Gateway Exchange Inc. Cox California Telcom, L.L.C. GST Net, Inc. Fibrcom, Inc. Least Cost Routing, Inc. Communications Brokers & Consultants QCC Inc. Touch 1 Communications Group Long Distance Custom TeleConnect, Inc. Network Utilization Services U.S. South Communications, Inc. Startec Global Operating Company Zenex Long Distance, Inc. Global Crossing Telemanagment Inc. Talk.Com Holding Corp. LDD, Inc. Atlas Communications, Ltd. CTC Communciations Corp. Primus Telecommunications, Inc. Quest Telecommunications California Catalog & Technology (CCT) ICS Intelesys, Inc. EPOCH Network, Inc. Legacy Long Distance International Cheetah Communications, LLC TSI Telecommunications Services, Inc. Federal Communications Corporation Transcommunications, Inc. Sierra Telephone Long Distance Current as of July 31, 2002 DBA Care Of Berlin Business Park c/o InterControllers, Inc. dba Long Distance Billing dba Verizon Enterprise Solutions c/o Tax Department c/o Tax Department dba Time Warner Connect c/o Time Warner Cable Tax Dept dba The Phone Company fka Computer Telephone Corp. c/o Pathfinder Communications Page 7 of 18 Mailing Address 444 Kelley Drive 3350 Buschwood Park Dr. Suite 265 7700 Irvine Center Drive, Suite 605 2 Via Ravenna Court 8750 No. Central Expressway, Suite 1900 13455 Noel Road, Suite 1000 14681 Midway Road, Suite 105 4151 Ashford Dunwoody Road 14101 Wireless Way 789 Park Avenue, 2nd Floor 4 Research Way 2868 Acton Road, Suite 100 P.O. Box 152206 8390 E. Crescent Pkwy. #300 24251 Town Center Drive, 2nd Floor 3250 West Big Beaver Road, Suite 200 201 E. 4th Street, Room 102-840 2291- C Portola Road One World Trade Center #800 801 Riverside Dr. #200 21135 Erwin Street 1919 Williams Street, Suite 350 500 Airport Blvd., Suite 370 1400 Lake Hearn Drive 9300 NE Oak View Drive, Suite A P.O. Box 6659 400 Cleveland Street #600 23939 Ventura Blvd. 8829 Bond Street 100 Brookwood Road 9500 Toledo Way 3111 South Valley View, Suite E-120 PO Box 990-165 250 William Street, Suite M-100 1151 Seven Locks Road 2912 Lakeside Drive 1080 Pittsford\Victor Road 6805 Route 202 P.O. Box 1608 482 Norristown Road, Suite 200 360 Second Avenue 1700 Old Meadow Rd., 3rd Floor 6322 South 3000 East 401 W. Lockeford Street 1196 N Park Ave. 555 Anton Blvd., 10th Floor One World Trade Center, Suite 1100 7700 Irvine Drive, Suite #605 201 N. Franklin Street, Suite 700 5444 Thornwood Drive 6125 Preservation Dr. P.O. Box 219 City West Berlin Tampa Irvine Henderson Dallas Dallas Addison Atlanta Oklahoma City Huntington Princeton Birmingham Irving Greenwood Village Valencia Troy Cincinnati Ventura Long Beach Roseville Woodland Hills Simi Valley Burlingame Atlanta Vancouver Englewood Clearwater Calabasas Overland Park Atmore Irvine Las Vegas Boston Atlanta Potomac Oklahoma City Pittsford New Hope Cape Girardeau Bluebell Waltham McLean Salt Lake City Lodi Pomona Costa Mesa Long Beach Irvine Tampa San Jose Chattanooga Oakhurst State NJ FL CA NV TX TX TX GA OK NY NJ AL TX CO CA MI OH CA CA CA CA CA CA GA WA CO FL CA KS AL CA NV MA GA MD OK NY PA MO PA MA VA UT CA CA CA CA CA FL CA TN CA ZIP 08091 33618 92618 89011 75231 75240 75001 30319 73134-2512 11743 08540-6684 35243 75015-2206 80111 91335 48084 45202 93003 90831 95678 91367 93065 94010 30319 98663 80155-6659 34654 91302 66214 36502 92618 89102 02199 30303 20854 73120 14534 18938 63702 19422 02451-1104 22102 84121 95241 91768 92626 90831-1000 92618 33602 95123 37416 93644 California State Board of Equalization Valuation Division Listing of State Assessees - Numerical SBE No. 7706 7707 7708 7709 7711 7712 7713 7714 7715 7718 7719 7723 7724 7725 7727 7729 7732 7733 7735 7737 7740 7742 7743 7744 7746 7747 7751 7754 7755 7756 7757 7758 7759 7760 7761 7762 7764 7766 7769 7770 7772 7775 7776 7777 7778 7779 7781 7782 7783 7784 7785 7786 Company Name Covad Communications Company Roseville Long Distance Company San Diego Telecom, Inc. PT-1 Communications, Inc. FTS Communications, Inc. Dancris Telecom, LLC DSI/Inn-Tel, Inc. I-Link, Inc. Teligent Services, Inc. Rhythms Links, Inc. International Exchange Networks, Ltd. Opentel Communications, Inc. Mpower Communications Corporation Justice Telecom Corp. Sprint Services, Inc. New Global Telecom, Inc. NTT America, Inc. GENUiTY SOLUTIONS, INC. Pacific Centrex Services, Inc. SaveCom International USA, Inc. TRI-M Communications, Inc. Allegiance Telecom of California, Inc. Applied Theory California Corp. e.spireDATA, Inc. UNA Telecommunications, Inc. TGEC Communications, Co., LLC Star Telecom Network, Inc. World Network Communications, Inc. Real Navigation Systems Corporation Centergistic Solutions U.S. TelePacific Corp. BT North America Inc. Focal Communications Corp. of California Teleglobe USA, Inc. Level 3 Communications, LLC Telco Network Services, Inc. Diamond Link, Inc. KDDI America, Inc. Airnex Communications, Inc. International Telcom Ltd. QuantumShift Communications, Inc. RCN Telecom Services of California Inc. SmartStop, Inc. Micro General Services Corp. Highspeed Communications of CA, LLC 360networks (USA) inc. Korea Telecom America, Inc. Ton Services, Inc. U.S. Telefone Holding Company, Inc. net.world, Inc. McLeodUSA Telecommunications Services, Inc. CCCCA, Inc. Current as of July 31, 2002 DBA Care Of dba West Communications Attn: Tax Department 26/45A TMC Communications c/o Allegiance Telecom, Inc. dba e.spire Communications, Inc. Real Telephone Company c/o Tax Department c/o Accounting Department c/o Tax Department Tax Dept. c/o Tax Department c/o Tax Department dba McLeod USA c/o Tax Department Page 8 of 18 Mailing Address 3420 Central Expressway P.O. Box 969 5630 La Jolla Blvd. 3060 Whitestone Expressway 3355 Myrtle Ave., Suite 200 6900 East Camelback Rd., Suite 1003 18010 Skypark Circle North, Suite 225 13751 South Wadsworth Park Drive, Suite 200 460 Herndon Parkway, Suite 100 9100 East Mineral Circle 88 Pine Street 185 Berry Street, Suite 4500 175 Sully's Trail, Suite #300 6700 Centinela Avenue P.O. Box 12913 1600 Jackson Street, #300 101 Park Avenue, Floor 41F 235 Presidential Way, P.O. Box 4100 6855 Tujunga Avenue 2482 Technology Drive 125 East De La Guerra Street, #201 9201 N. Central Exwy Bldg. B 224 Harrison Street, 8th Floor 7125 Columbia Gateway Drive, Suite 200 699 Lewelling Blvd., Suite #158 517D Marine View Avenue 21243 Ventura Blvd., Suite 241 16861 Stonehaven Cir. 1215 Pacific Avenue, Suite 102 2045 W. Orangewood Ave. 515 So. Flower St., 49th Floor 11911 Freedom Drive 200 North LaSalle Street, Suite 1100 11480 Commerce Park Drive 1025 Eldorado Blvd. 8750 North Central Expressway, Suite #1500 100 Innovation Suite 200 375 Park Avenue, 7th Floor 3000 Executive Parkway, Suite 230 417 2nd Avenue West 88 Rowland Way 105 Carnegie Center 921 SW Washington Street, Suite 210 2510 N. Red Hill Ave., Suite 230 6 West Rose, Suite 500 12101 Airport Way 111 Charlotte Place 1104 Country Hills Dr. 9330 Base Line Road, Suite 100 3221 20th Street P.O. Box 3177, 6400 C Street Southwest PO Box 769 City Santa Clara Roseville La Jolla Whitestone North Highland Scottsdale Irvine Draper Herndon Englewood New York San Francisco Pittsford Culver City Shawnee Mission Golden New York Woburn North Hollywood Hayward Santa Barbara Dallas Syracuse Columbia San Leandro Belmont Woodland Hills Huntington Beach San Francisco Orange Los Angeles Reston Chicago Reston Broomfield Dallas Irvine New York San Ramon Seattle Novato Princeton Portland Santa Ana Walla Walla Broomfield Englewood Cliffs Ogden Alta Loma San Francisco Cedar Rapids Malvern State CA CA CA NY CA AZ CA UT VA CO NY CA NY CA KS CO NY MA CA CA CA TX NY MD CA CA CA CA CA CA CA VA IL VA CO TX CA NY CA WA CA NJ OR CA WA CO NJ UT CA CA IA AR ZIP 95051 95678 92037 11354 95660 85251 92614 84020 20170 80112 10005 94107 14534 90230 66282 80020 10178 01888-4100 91605 94545 93101 75231 13202 21046 94579 94002 91364 92649 94109 92868 90071-2201 20190 60601 20191 80021 75231 92612 10152 94583 98119 94945 08540 97205 92705-5542 99362 80021 07632 84403 91701 94110 52406-3177 72104 California State Board of Equalization Valuation Division Listing of State Assessees - Numerical SBE No. 7788 7789 7790 7791 7792 7793 7794 7795 7796 7797 7798 7799 7800 7801 7802 7804 7805 7808 7810 7811 7812 7813 7814 7815 7818 7819 7820 7821 7822 7823 7824 7825 7826 7830 7832 7833 7834 7835 7836 7837 7838 7839 7841 7842 7843 7845 7846 7848 7850 7852 7853 7854 Company Name FNET Corporation Multa Communications Corp. NTC Network, LLC O1 Communications, Inc. Point To Point Inc. Big Bear Telecom, Inc. Global Photon Systems, Inc. Monarch Communications, Inc. Samsung Data Systems America, Inc. Titan Telecommunications, Inc. United States Advanced Network, Inc. Wilshire Connection, LLC New Edge Network, Inc. Global West Network, Inc. Network Enhanced Telecom, LLC Hotel Connect Management, Inc. eMeritus Communications, Inc. Nosc Corporation California Network Management, Inc Public Communications Services, Inc. True America Communications, Inc. Advanced Telcom Inc. PaeTec Communications, Inc. GTC Telecom Corporation Wholesale Telecom, Inc. Williams Communications LLC Star Telecommunications, Inc. oCen Communications, Inc. Z-Tel Technologies, Inc. U.S. Telestar Communications Group Kertel Communications, Inc. Premiere Telemedia, Inc. Bitro Telecommunications, Inc. Hurricane Electric Communications, LLC Seren Innovations, Inc. INET Interactive Network System, Inc. Pannon Telecom, Inc. MainNet, Inc. Telecenter, Inc. Metromedia Fiber Network Services, Inc. iGlobe, Inc. UBN Ultimate Communications, Inc. Universal Information Services, Inc. Telemanagement Services, Inc. San Carlos Telecom, Inc. The Telephone Connection Local Services, LLC Compass Telecommunications, Inc. Sempra Communications Telstra Incorporated iTELCO Communications, Inc. Adelphia Business Solutions Operations, Inc. Current as of July 31, 2002 DBA Care Of c/o Accounting Dept. c/o Tax Department c/o Tax Department c/o Tax Department c/o Tax Department c/o Tax Department c/o Tax Department c/o Tax Department dba Dial & Save c/o Tax Department Tax Department c/o Tax Department c/o Tax Department c/o Tax Department dba Williams Network, Inc. Tax Department Tax Department c/o Tax Department c/o Tax Department c/o Tax Department c/o Tax Department c/o Tax Department Tax Department c/o Tax Department c/o Tax Department Tax Department Page 9 of 18 Mailing Address 733 Lakefield Road, Suite A 13191 Crossroads Parkway N., Suite 505 633 W. 5th Street, 56th Floor 770 "L" Street, Suite 960 3100 Zinfandel Drive, #150 7960 Garvey Avenue #B 600 West Broadway, Suite 1200 4241 Jutland Drive, Suite 103 85 West Tasman Drive PO Box 927600 2160 Kingston Court, Suite I 633 W. 5th Street, 56th Floor 3000 Columbia House Blvd., Suite 106 600 West Broadway, Suite 1200 119 W Tyler Street, Suite 168 27501 SW 95th Avenue, Suite 930 8750 N. Central Express, Suite 1500 35 Kingston St. #1 5743 Corsa Ave., Suite 219 11859 Wilshire Blvd., Suite 600 2525 Van Ness Avenue 110 Stony Pt. Road, 2nd Floor One Paetec Plaza 600 Willowbrook Office Park 3151 Airway Avenue, Suite P-3 2700 N. Main Street, Suite 960 PO Box 22067 MDTC-14F 223 E. De La Guerra Stret 4900 Rivergrade Road C110 601 S. Harbour Island Blvd., Suite 220 8868 Lakewood Drive 811 S. Madera Avenue 615 S. Grand Avenue 600 Wilshire Blvd. 760 Mission Court 15 South 5th Street, Suite 500 10990 Wilshire Blvd., # 16 5308 Derry Ave. Suite J 5753 Uplander Way P.O. Box 641326 360 Hamilton Avenue 11410 Isaac Newton Square 2030 Main Street, #550 10400 Westoffice Drive, Suite 112 17341 Irvine Boulevard 31255 Cedar Valley Drive, Suite 224 555 Old Country Road, Suite 100 9911 West Pico Blvd., Suite 680 7001 North Scottsdale Road, #2000 101 Ash Street, HQ06B 701 Gateway Blvd. #250 2890 Zanker Road #102 1 N. Main Street City Westlake Village City of Industry Los Angeles Sacramento Rancho Cordova Rosemead San Diego San Diego San Jose San Diego Marrieta Los Angeles Vancouver San Diego Longview Wilsonville Dallas Boston Westlake Village Los Angeles San Francisco Santa Rosa Fairport Costa Mesa Santa Ana Tulsa Santa Barbara Irwindale Tampa Windsor Kerman Los Angeles Los Angeles Fremont Minneapolis Los Angeles Agoura Hills Culver City Los Angeles White Plains Reston Irvine Houston Tustin Westlake Village San Carlos Los Angeles Scottsdale San Diego S. San Francisco San Jose Coudersport State CA CA CA CA CA CA CA CA CA CA GA CA WA CA TX OR TX MA CA CA CA CA NY CA CA OK CA CA FL CA CA CA CA CA MN CA CA CA CA NY VA CA TX CA CA CA CA AZ CA CA CA PA ZIP 91361 91746 90071-2005 95814 95670 91770 92101 92117 95134 92192 30067 90071-2005 98661-2969 92101 75601 97070-5705 75231 02111 91362 90025 94109 95401-4118 14450 92626 92705 74121-2067 93101 91706 33602 95492 93630 90017 90017 94539 55402 90024-3913 91301 90230 90064 10601 20190 92614 77049 92780 91362 94070 90035 85250 92101-3017 94080 95134 16915 California State Board of Equalization Valuation Division Listing of State Assessees - Numerical SBE No. 7855 7856 7857 7858 7859 7860 7861 7862 7863 7865 7866 7867 7868 7869 7870 7871 7872 7873 7874 7875 7876 7877 7878 7880 7881 7882 7883 7884 7885 7886 7887 7888 7889 7890 7891 7892 7893 7894 7895 7896 7897 7898 7899 7900 7901 7902 7903 7904 7905 7906 7907 7908 Company Name Enhanced Global Convergence Services, Inc. One Point Services, L.L.C. LINQ Telecom, Inc. North Star Telecom, LLC EAS Communications, Inc. PocketPass. com, Inc. Looking Glass Networks, Inc. Bigzoo.com Corporation Sentre Telecom, LLC Alta Networks Telmex USA, LLC The Telephone Connection IXC Services, LLC Fones 4 All Corporation Verizon Advanced Data, Inc. Communications Express, Inc. GTE.NET LLC Infotech Telecomms. & Network, Inc. Single Billing Services, Inc. Competitive Communications, Inc. Allcom USA Total Call International, Inc. Touch America, Inc. Novacom Global, Inc. Quick-Tel, Inc. Concert Global Network USA, LLC Concert USA, GP Telegate, Inc. InterVoice-Brite Inc. SBC ASI/SBC ASI P&L L.P. Tele Direct Telecommunications Group, LLC Accessline Communications Corporation Net2000 Communications Services, Inc Velocita Corp. Wholesale Air-Time, Inc. IP Communications Corp. OnFiber Communications, Inc. GoBeam Inc. Ponderosa Cablevision Univance Telecommunications, Inc. Newslink U.S.A., Inc. Ideas-for-Business United States Telesis, Inc. RGT Utilities of California, Inc. Viva Telecom, LLC Neu-Firmnet, Inc. Zone Telecom, Inc. BBG Communications, Inc. MercedNet, Inc KMC Millennium, LLC netGuru, Inc Telscape Communications, Inc. U. S. A. Softronic Corporation Current as of July 31, 2002 DBA Care Of c/o Tax Department c/o Verizon Services Group dba Verizon Internet Solutions c/o Tax Department c/o Tax Department c/o Price Waterhouse Coopers c/o Pricewaterhouse Coopers LLP dba: SBC Advanced Solutions, Inc. c/o Tax Department c/o Piper Rudman c/o Tax Department Page 10 of 18 Mailing Address PO Box 22923 300 W. Osborn, Suite 101 1407 Texas Street PO Box 2703 17800 Castleton St., Suite 600 414 First Street East - Suite 14 1111 W. 22nd Street, Suite 600 55 S. Lake Ave., Ste. 700 1565 Coast Blvd. 133 W. Honolulu Street, Suite #A 9444 Farnham Street, #200 9911 West Pico Blvd., Suite 680 6320 Canoga Ave., Suite #600 P.O. Box 152206 750 Mendocino Avenue #202 PO Box 152206 936 Goldenrod Ln. 9550 Flair Dr. 3751 Merced Drive, Suite A 10390 Commerce Center Drive STE 250 707 Wilshire Blvd., 9th Floor 130 N. Main Street 600 Wilshire Blvd., Suite #1200 17360 Colima Road, #353 1301 Avenue of the Americas, Room 7S-148.1 1301 Avenue of the Americas, Room 75-148.1 2400 Dallas Parkway, Suite 300 17811 Waterview Prkwy One SBC Center, 36-M-01 150 N. Santa Anita Ave., #710 11201 S.E. 8th Street, Suite 200 1775 Wiehle Ave. 2941 Fairview Park Drive, Ste 200 27515 Enterprise Cr West 17300 Preston Road, Suite #300 11921 N. Mopac Exp., Suite 100 260 N. Wolfe Rd. 47034 Road 201 373 Inverness Drive South, Suite 100 17800 Castelton St. #217 P.O. Box 1176 4711 Deseret Drive 1221 Avenue of the Americas, 3rd Floor 1844 South 3850 West, Suite A 600 Wilshire Blvd., Suite 1520 200 Lake Dr. East, Suite 200 1658 Gailes Blvd., Ste B 450 West 18th Street 1545 Route 206, Suite 300 22700 Savi Ranch Parkway 606 E. Huntington Dr. 651 Gateway Blvd., Ste 100 City Jackson Phoenix Fort Worth Culver City City of Industry Sonoma Oak Brook Pasadena Del Mar Lindsay San Diego Los Angeles Woodland Hills Irving Santa Rosa Irving San Luis Obispo El Monte Riverside Rancho Cucamonga Los Angeles Butte Los Angeles Industry New York New York Plano Dallas St. Louis Arcadia Bellevue Reston Falls Church Temecula Dallas Austin Sunnyvale O'Neals Englewood City of Industry Burlingame Woodland Hills New York Salt Lake City Los Angeles Cherry Hill San Diego Merced Bedminster Yorba Linda Monrovia So. San Francisco State MS AZ TX CA CA CA IL CA CA CA CA CA CA TX CA TX CA CA CA CA CA MT CA CA NY NY TX TX MO CA WA VA VA CA TX TX CA CA CO CA CA CA NY UT CA NJ CA CA NJ CA CA CA ZIP 39225-2923 85013 76102 90231-2703 91748 95476 60523-9022 91101 92014 93247 92123 90035 91367 75015-2206 95401 75015-2206 93401 91731 92503 91730 90017 59701 90017 91748 10019-6013 10019-6013 75093 75252 63101 91006 98004 20190-5159 22042 92590 75252 78759 94086 93645 80112 91748 94010 91364 10020 84104 90017 08002 92154 95340 07921 92887 91016-3677 94080 California State Board of Equalization Valuation Division Listing of State Assessees - Numerical SBE No. 7909 7910 7911 7912 7913 7914 7915 7916 7917 7918 7919 7920 7921 7922 7923 7924 7925 7926 7927 7928 7929 7930 7931 7932 7933 D016 D029 D030 D036 D037 D040 D041 D044 D045 D048 D049 D054 D057 D058 D060 D062 D069 P108 P185 P199 P303 P305 P385 P391 P434 P442 P464 Company Name ACC Telecommunications, LLC Altrio Communications, Inc. WTI Systems & Services, Inc. Americom Government Services, Inc. VCOM Solutions, Inc. McLeodUSA Network Services, Inc. Ameritech Communications International, Inc. Peak Communications, Inc. APEX Telecom, Inc. Communication Bridge USA, Inc. Verizon Avenue Corp. Vectren Communications Services, Inc. Call And Save Communications, Inc. Novatel Global, LLC Lucky Communications, Inc. BAK Communications, LLC United Communications HUB, Inc. DSLnet Communications, LLC Dial Thru International Corporation Tecnet, Inc. Fiberride, Inc. Western Intergrated Networks of CA, LLC Universal Access, Inc. Metro Access Exchange, LLC Worldxchange Corp. United Cellular Service O'Brien Telecom One-Stop Cellular & Paging ACCRA Wireless, Inc. @ Track Communications, Inc. Onelink Communications Inc. Trax Wirreless, Inc. Maritel, Inc. American Rated Cable & Communications Working Assets Funding Service Zip Mobile Media Pacific Bell Wireless, LLC Incomnet Communications Corporation Westside Wireless Connection San Diego Communications, LLC Signal Telecom Corp. Via Building GTE Cellular Communications Corporation. Telcom United North Inc. WC TTI, Inc. Mission Telecommunications Corp. Cellular Systems International Ltd. Skytel Communications Nucomnet, LLC Xtracom, Inc. Scott Communications America's Tele-Network Corp. Current as of July 31, 2002 DBA Care Of c/o Tax Dept. U.S. Access dba Cingular Wireless dba GTE Mobilnet Attn: Property Tax Dept. Page 11 of 18 Mailing Address One North Main Street 2702 Media Center Drive 40 Leveroni Court, Suite A Four Research Way 2682 Bishop Drive Suite 107 P.O. Box 3177, 6400 C Street Southwest One SBC Center Room 36-M-01 1442 Lincoln Ave., Suite 479 113 10th St. P.O. Box 5686 12901 Worldgate Dr. 421 John Street 3886 E. Rialto 600 Wilshire Blvd. #1200 1111 Mission St 444 S. Flower Street, Ste 4188 225 South Lake Suite 705 545 Long Wharf Drive, 5th Floor 700 S. Flower Street, Suite 2950 PO Box 2955 One Mason 2000 S. Colorado Blvd., #2-800 233 S. Wacker Drive, Ste 600 5150 El Camino Blvd., Suite D-21 9775 Business Park Drive 15707 Rockfield Blvd., Suite 310 80044 29 Palms Highway, HC02 Box 642 1352 South Grove Ave., Suite A 2745 Butters Drive 1155 Kass Dr., Suite 100 10340 Viking Drive, Ste 150 3520 Executive Center Drive, 2nd Floor 2318 Pass Road, #6 790 East Delavan Avenue 101 Market St., Ste 700 1700 Broadway, Ste 303 4420 RoseWood, Building 2 2801 Main Street 1110 Wilshire Blvd 4755 Oceanside Blvd. #100 PO Box 326 1 West Elm Street, 4th Floor, Ste 400 #1 GTE Place, Bldg 1 277 Fairfield Rd., Ste 318 1700 Old Meadow Road, 3rd Floor 470 Taylor's Gap Road 607 South State Street 500 Clinton Center Dr. 6920 Koll Center Parkway, Suite 211 833 W. Chicago Avenue #201 330 Townsend Street, Suite 118 720 Hembree Place City Coudersport Los Angeles Novato Princeton San Ramon Cedar Rapids St. Louis Orange Oakland So. San Francisco Herndon Evansville Fresno Los Angeles San Francisco Los Angeles Pasadena New Haven Los Angeles Vashon Island Irvine Denver Chicago Los Altos San Diego Irvine Twentynine Palms Ontario Oakland Richardson Eden Prarier Austin Biloxi Buffalo San Francisco San Francisco Pleasonton Irvine Santa Monica Oceanside Larkspur Conshohocken Atlanta Fairfield McLean Charlottesville Jerseyville Clinton Pleasanton Chicago San Francisco Roswell State PA CA CA NJ CA IA MO CA CA CA VA IN CA CA CA CA CA CT CA WA CA CO IL CA CA CA CA CA CA TX MN TX MS NY CA CA CA CA CA CA CA PA GA NJ VA VA IL MS CA IL CA GA ZIP 16915 90065-1733 94949 08540 94583 52406-3177 63101 92865 94607 94083-5686 20170 47713 93726 90017 94103 90071 91101-4840 06511 90017 98070 92618 80222 60606 94022 92131 92618-2829 92277 91761 94602 75081 55344 78731 39531 14215 94105 94109 94588 92614 90401 92456 94977 19428 30004 07004-1941 22102-4302 22903-7618 62052 39056 94566 60622 94107 30076 California State Board of Equalization Valuation Division Listing of State Assessees - Numerical SBE No. P484 P496 P503 P600 P605 P612 P613 P614 P616 P621 P627 P630 P631 P634 P637 P652 P658 P684 P724 P759 P762 P763 P783 P786 P790 P802 P803 P804 P808 P812 P813 P814 P815 P816 P817 P819 P824 P826 P832 P834 P835 P837 P840 P842 P845 P847 P849 P859 P865 P866 P869 P874 Company Name ASC Telecom Intercontinental Communication Group Rapid Link USA, Inc. Comcast Telephony Communications of Ca., Inc. American Long Lines, Inc. Bell Atlantic Communications, Inc. Blacbell USA, Inc. Caprock Telecommunications Corp. Cimco Communications, Inc. Custom Network Solutions, Inc. Eastern Telecommunication Inc. Empire One Telecommunications, Inc. Fair Call Corporation Global Crossing Local Services, Inc. Global Link Teleco Corporation Long Distance of Michigan, Inc. Marathon Communications, Inc. Seven Eleven, Inc. American Nortel Communications, Inc. MTA Communications Integrated Telemgmt. Omniwerx Tesco Totel Corporation UC Computers !Telsa (USA), Inc. Americatel Corp. Net One International, Inc. Latin American Enterprises, Inc. PTT Telekom Inc. United States Telecommunications, Inc. Stormtel Inc. Bellsouth Long Distance, Inc. American Phone Services Network One (CRG International) Telelink Systems, Inc. The Farm Bureau Connection Midwest Telecom of America, Inc. EATEL, Inc. Discount Network Services, Inc. Coleman Enterprises Inc. SBR, Inc. Access Point, Inc. Locus Telecommunications Telecarrier Services, Inc. Vocall Communications Corp. Fox Tel, Inc. Public Interest Network Services Inc. EZ Phone, Inc. 1-800-Reconex, Inc. Nova Telecom, Inc. Comdata Telecommunications Services, Inc. Current as of July 31, 2002 DBA Care Of dba Verizon Long Distance Property Tax Dept dba LDMI Telecommunications Fonetel Omnicom dba Geogia American Phone Services c/o Onestar Long Distance dba Telamerica dba Local Long Distance dba Reconex c/o Tax Department - HQE04B Page 12 of 18 Mailing Address P.O. Box 12913 1415 W. Cypress Creek Rd., #220 1000 Circle 75 Parkway, Suite 700 1500 Market Street 400 Horsham Road PO Box 152206 855 West 126th Street, Suite A PO Box 3177, 6400 C Street SW 18 West 100 22nd Street, Suite 109 311 W. 43rd Street, Suite 1405 9500 Toledo Wy 55 John Street 101 SE 6th Ave., Suite D 1080 Pittsford\Victor Rd 6337 Woodland Avenue 8801 Conant Street 1550 N. 34th Street, Suite #200 2711 North Haskell Avenue 7201 E. Camelback Road Suite 320 12200 W. Olympic Blvd., Suite 200 1919 Williams Street Suite 340 605 15th Street #A PO Box 658 48 Loraine Court 2569 Telegraph Avenue 2801 Ponce De Leon Blvd., Suite 650 4045 N.W. 97th Avenue 4037 Metric Drive 440 Sawgrass Corporate Parkway, #112 1000 North Orlando Avenue Suite A 3939 Cheval Blvd. 3545 Universal Plaza 1155 Peachtree NE, 16k01 308 Maxwell Rd., Suite 100 7100 Eagle Crest Blvd. 535 16th Street, Suite 700 225 West Toughy Avenue 8929 Broadway 913 S. Burnside Avenue PO Box 40659 6053 Hudson Rd., Suite 110 300 Prairie Center Drive, # 300 16 Hyland Rd., Suite D 1111 Sylvan Ave. 543 Main Street 9-B Sadem Road 333 Holcomb, #200 50 West 17th Street, 9th Floor 1095 Home Avenue, Suite 200 P.O. Box 40 842 South Second Street, Suite 355 3311 East Old Shakopee Road City Shawnee Mission Fort Lauderdale Atlanta Philadelphia Horsham Irving Los Angeles Cedar Rapids Oakbrook Terrace New York Irvine New York Del Ray Beach Pittsford Philadelphia Hamtramck Seattle Dallas Scottsdale Los Angeles Simi Valley Huntington Beach Pacifica San Francisco Berkeley Miami Miami Winter Park Sunrise Winter Park Lutz New Port Richui Atlanta Alpharetta Evansville Denver Park Ridge Merrillville Gonzales Detroit Woodbury Eden Prairie Greenville Englewood Cliffs New Rochelle Springfield Reno New York Akron Hubbard Philadelphia Minneapolis State KS FL GA PA PA TX CA IA IL NY CA NY FL NY PA MI WA TX AZ CA CA CA CA CA CA FL FL FL FL FL FL FL GA GA IN CO IL IN LA MI MN MN SC NJ NY NJ NV NY OH OR PA MN ZIP 66282-2913 33309 30339 19102-2148 19044 75015-2206 90044 52406 60181 10036 92618 10038 33483 14534 19142 48211-1403 98103 75204 85251 90064 93065 92648 94044 94118 94704 33134-6929 33178 32792 33325 32789 33549 34654 30309-3610 30004 47715 80202 60068 46410 70737 48240-0659 55125 55344 29615 07632 10801 07081 89502 10011 44310 97032 19147 55425 California State Board of Equalization Valuation Division Listing of State Assessees - Numerical SBE No. P876 P878 P879 P880 P881 P885 P887 P893 P894 P901 P902 P905 P906 P913 P914 P918 P919 P927 P928 P933 P943 P944 P945 P952 P955 P956 P957 P964 P965 P970 P973 P974 P977 P978 P979 P983 P992 P995 P996 P997 P998 Q001 Q002 Q006 Q008 Q012 Q014 Q015 Q019 Q020 Q021 Q022 Company Name United Services Telephone, LLC Comm South Companies Comm/Net Services Corp. DMJ Communications, Inc. EZ Talk Communications, L.L.C. Network Operator Services, Inc. Telecom Resources, Inc. U.S. Payphone, Inc. New Century Telecom, Inc. Topp Telecom, Inc. A4 Data And Communication, LLC Advantage Telecommunications Corp. ALLTEL Communications, Inc. Brand X Internet Business Telecom, Inc. Centennial Telecommunications, Inc. Christian Telecom Network, LLC Erbia Network, Inc. Ernest Communications, Inc. Globalcom, Inc. Maxxis Communications, Inc. Mohave Cooperative Services, Inc. Mystic Alliance Group Digital Telecommunications Services, LLC OLS, Inc. Omniplex Communications Group, LLC One Star Long Distance, Inc. Pre-Paid Phones, Ltd. Prepaid Tel.Com, Inc. Setel, L.L.C. Trivergent Communications Supra Telecomm & Info Systems, Inc. Telecommunications Resources, Inc. Telephone Services, Inc. Tin Can Communications Company, L.L.C. Lightyear Telecommunications, LLC Access One, Inc. Adelphia Telecommunications, Inc Advanced Communications Group, Inc. Affordable Voice Communications, Inc Alliance Network, Inc Asia Access Telecom, Inc. Atlanta New York Warehouse Outlets, LP Big Planet, Inc. Blackstone Communications Company Cat Communications International, Inc Centurytel Long Distance, Inc. Ciera Network Systems, Inc Comtex Corporation Connect Communications, Inc. Consolidated Billing Provider, LLC Conversant Technologies, Inc. Current as of July 31, 2002 DBA Care Of Accounting Department Tax Department c/o Rash & Associates Tax Department Tax Department Tax Department Tax Department Att: Accounting Manager Att: Accounting Manager Tax Department Tax Department Tax Department Tax Department Tax Department Tax Department Tax Department Tax Department dba DNP Communication Tax Department Tax Department Tax Department Tax Department Tax Department Tax Department Tax Department Page 13 of 18 Mailing Address P.O. Box 220 2909 N. Buckner Blvd., Suite 800 2805 North Dallas Parkway, Suite 210 2525 Grandview Suite 900 4727 South Main P.O. Box 3529, 119 West Tyler Suite 260 110 S. Main, Suite 440 3808 S. West Temple, Suite 1-A 8180 Greensboro Drive Suite 240 1801 Northwest 79th Avenue 95 Enterprise, Suite 370 125 S. Swoope Rd., Suite 102 P.O. Box 1600 927 6th St 4300 Six Forks Road, Suite 500 700 South Flower Street, Suite 1100 28751 Rancho California Road, #106 1483 Chain Bridge Road, Suite 300 6475 Jimmy Carter Blvd., Suite 300 333 W. Wacker Drive, Suite 1500 1901 Montreal Road #108 PO Box 1045 6330 San Vicente Blvd., Suite 200 520 West Santa Ana Boulevard 1030 Cambridge Square, Suite E 17 Research Park Drive 7100 Eagle Crest Boulevard, Suite B 8068 West Sahara Avenue #B 2975 Treat Boulevard, Suite C-8 500 Royal Parkway 200 No Main St., Suite 303 2620 Sw 27th Ave. 8 Victory Lane, Suite 300 PO Box 33528 7941 Katy Freeway # 304 1901 East Point Parkway 820 W. Jackson Blvd #650 1 N. Main Street 12210 Fairfax Towne Center, Suite 815 1000 North Main Street 1001 Howard Avenue Turnpike Plaza, 197 Route 18 South, Suite 104 134 Highway 278, P.O. Box 549 75 West Center Street 11600 NW 34th Street P.O. Box 6335 100 Century Park Drive 1250 Wood Branch Park Dr., Suite 100 2201 Sixth Ave., Suite 101 701 West Georgia Street, Suite 1750 7 Shingle Oak Dr 2809 Regal Road, Suite 208 City Pegram Dallas Plano Odessa Stafford Longview Wichita Salt Lake City Mc Lean Miami Aliso Viejo Maitland Rowlett Santa Monica Raleigh Los Angeles Temecula McLean Norcross Chicago Tucker Bullhead City Los Angeles Santa Ana Alpharetta St. Charles Evansville Las Vegas Concord Nashville Greenville Miami Liberty Fort Sill Houston Louisville Chicago Coudersport Fairfax Las Cruces New Orleans East Brunswick Rutledge Provo Miami Roanoke Monroe Houston Seattle Vancouver Voorhees Plano State TN TX TX TX TX TX KS UT VA FL CA FL TX CA NC CA CA VA GA IL GA AZ CA CA GA MO IN NV CA TN SC FL MO OK TX KY IL PA VA NM LA NJ GA UT FL VA LA TX WA BC NJ TX ZIP 37143 75228 75093 79761 77477 75606 67202 84115 22102 33126 92656 32751 75030-1600 90403 27609 90017 95290 22101 30071 60606 30084 86430 90048 92701 30004 63304 47715 89117 94518 37214 29601 33133 64068 73503 77024 40223 60607 16915 22033 88001-1126 70113 08816 30663 84601 33178 24017 71203 77057 98121 V7Y-1C6 08043 75075 California State Board of Equalization Valuation Division Listing of State Assessees - Numerical SBE No. Q023 Q026 Q027 Q028 Q032 Q034 Q035 Q036 Q041 Q044 Q053 Q056 Q058 Q059 Q061 Q062 Q063 Q064 Q066 Q069 Q071 Q072 Q074 Q081 Q086 Q087 Q090 Q095 Q098 Q101 Q103 Q107 Q111 Q113 Q116 Q117 Q118 Q119 Q120 Q121 Q122 Q123 Q124 Q130 Q135 Q136 Q137 Q139 Q141 Q143 Q144 Q146 Company Name CoreComm Newco, Inc. GTC Long Distance Direct American Marketers, Inc. Distantelcom, Inc Enhanced Communications Network, Inc. First Call USA, Inc First Regional Telecom, Inc Gates Communications, Inc. Glyphics Communications, Inc Intelcom, Inc Lotel, Inc. Marathon Communications Corporation Mediatel Corporation Miracle Communications, Inc Navigator Telecommunications, LLC Net2000 Communications Services, Inc. Network Billing Systems, LLC Network Communications Int'l Corp U.S. Operators - Conquest Now Communications, Inc Opex Communications, Inc P.D.S., Inc Paracom, Inc San Diego Telemanagement, Inc St. Andrews Telecommunications, LLC Team Telecommunications, LLC The Free Network, LLC. Transnet Connect, Inc U.S. Operators, Inc. UKI Communications, Inc United Telecom, LLC Zoom-I-Netcommunications, Inc Trans National Communications International Inc. Listing Services Solutions, Inc eLink Communications, Inc. I-Teleco.com, Inc. XO Long Distance Services, Inc. Enhanced Communications Group, LLC GDN Communications, Inc. Avista Communications of California, Inc. DPI Teleconnect, LLC United Calling Network, Inc. Premiere Network Services, Inc. Openpop.com, Inc. American Telesource International, Inc. Sterling Time Company DialTek, LLC VDC Telecommunications, Inc. Net Lojix Telecom, Inc. Essential.com, Inc. Concert Communications Sales, LLC W2COM International, LLC Current as of July 31, 2002 DBA Care Of Tax Department Tax Department Tax Department c/o Tax Department Tax Department Tax Department Tax Department Tax Department Tax Department Tax Department Tax Department Piper Rudman Tax Department Tax Department Tax Department Tax Department Tax Department Tax Department Tax Department Tax Department Tax Department Tax Department Tax Department Tax Department Tax Department dba ATSI Communications, Inc. c/o Price Waterhouse Coopers Page 14 of 18 Mailing Address 6505 Rockside Rd 637 S. 48th Street 1820 E. 1st Street 2600 Wilshire Blvd. PO Box 6788 1651 Bulevar Menor 962 Wayne Avenue, #701 1100 Olive Way, Suite 951 66 E. Wadsworth Park, Suite 200 5945 Wilcox Place, Suite B 4946 Devonshire Cr. 1275 Kennestone Circle #500 3130 Commerce Parkway 725 Lakefield Road, Suite G P.O. Box 13860 1775 Wiehle Ave., Suite 400 155 Willowbrook Blvd 1809 Judson Rd. 16220 - B San Pedro 2000 Newpoint PL NW Suite#900 500 East Higgins Rd 17110 Dallas Parkway Suite 201 1011 SW Klickitat Way, C109 826 Orange Avenue #522 PO Box 3250 2001 Market Street 1607 E. Big Beaver Road, Suite 201 1413 South Howard Avenue, #209 16620-B San Pedro 500 N. Rainbow Boulevard, Suite 300 175 Great Neck Road, Suite 404 9105 Chesley Knoll Court 2 Charles Grale West 101 Fieldcrest Ave 6708 Wisconsin Ave 1221 Brickell Ave., Suite 900 11111 Sunset Hills Road 312 South East Delware 1420 Harbor Bay Parkway Ste 281 201 West North River Dr #610 2997 LBJ Freeway #225 15707 Rockfield Blvd., Suite #310 1510 North Hampton Rd, #120 3600 Wilshire Blvd. #910 6000 Nw Parkway, Suite 110 5701 Hollywood Blvd. PO Box 2789 75 Holly Hill Lane 501 Bath Street 1 Burlington Woods Dr. 1301 Avenue of the Americas 3500 Park Center Drive City Independence Tempe Santa Ana Santa Monica Rosemead Pensacola Beach Silver Spring Seattle Draper Dublin Excelsior Marietta Miramar Westlake Village North Little Rock Reston Wayne Longview San Antonio Lawenceville Elk Grove Village Dallas Seattle Coronado Lawrence Redding Troy Tampa San Antonio Las Vegas Great Neck Gaithersburg Boston Edison Bethusola Miami Peston Bartlesville Alameda Spokane Dallas Irvine De Soto Los Angeles San Antonio Hollywood Woodinville Greenwich Santa Barbara Burlington New York Dayton State OH AZ CA CA CA FL MD WA UT OH MN GA FL CA AR VA NJ TX TX GA IL TX WA CA KS CA MI FL TX NV NY MD MA NJ MD FL VI OK CA WA TX CA TX CA TX FL WA CT CA MA NY OH ZIP 44131 85281 92705 90403 91770 32561-2317 20910 98101 84020 43016 55331 30066 33025 91361 72113-0860 20190-5159 07470 75605 78232 30045 60007 75248-1100 98134-1103 92118 66046 96001 48083 33606 78232 89107 11021 20879 02215 08837 20815 33131 20190 74003 94502 99201 75234 92618-2829 75115 90010 78249 33028 98072 06830-6098 93101 01803 10019-6013 45414 California State Board of Equalization Valuation Division Listing of State Assessees - Numerical SBE No. Q147 Q148 Q150 Q151 Q153 Q154 Q157 Q158 Q161 Q163 Q165 Q171 Q172 Q173 Q175 Q177 Q179 Q181 Q183 Q185 Q186 Q187 Q188 Q191 Q195 Q199 Q200 Q202 Q204 Q205 Q206 Q209 Q217 Q220 Q222 Q231 Q237 Q238 Q239 Q242 Q244 Q245 Q246 Q247 Q248 Q249 Q250 Q251 Q252 Q255 Q256 Q260 Company Name Sequel Communications, Inc. Internet Global Telephoney, LLC BCGI Communications Corp World-Carrier, Inc. Williams Local Network, Inc. totalaxcess.com, Inc. Central Valley Telephone & Telegraph Co. Backbone Communications, Inc. Network IP, LLC ez Tel Network Services, LLC Telemanagement Systems, Inc. ACN Communications Services, Inc. Utopia Communications, Inc. Maxcess, Inc. Promisevision Technology, Inc. NewSouth Communications Corp. Alternate Communications Technology Inc. Amercian Fiber Network, Inc. Natel, LLC Clear Call Telcom, LLC Siesta Telecom, Inc. Com Tech International Corp IP Networks, Inc. Telecents Communications, Inc. Essex Communications, Inc. Cybertel Communications, Inc. Alarm One, Inc. ACTEL Integrated Communications, Inc. KMC Telecom V, Inc. USA Digital Communications, Inc. TDS Long Distance Corporation Northwest Microwave, inc. Snip Link, LLC U.S. Data Highway Corporation Everest Broadband Networks of California, Inc. Power Access Telecommunications Corp Mercury Long Distance, Inc. Go Solo Technologies, Inc. Sierra Pacific Communications Marketasian Networks, Inc. ESS.COM LLC Global Broadband, Inc. T-Netix Internet Services, Inc. Teleuno, Inc. Network Access Solutions Corp Cbeyond Communication LLC Omnicall, Inc. Orion Telecommunications Corp Global NAPs California Inc Leading Edge Broadband Services, Inc. NII Communications, Ltd Bellsouth BSE, Inc. Current as of July 31, 2002 DBA Care Of dba eLec Communications Three Dulles Tech Center Page 15 of 18 Mailing Address 3001 Hadley Road #7 135 East Arrow Highway 100 Slyvan Rd P.O. Box 8384 PO Box 2400 201 Clay St 343 E Main St #405 515 South Flower Street, Suite 4350 119 West Tyler St #100 546 Cook Avenue 3000 S. Jamaica Ct #250 32991 Hamilton Court 3420 Gateway Blvd PO Box 951419 3140 W. Britton Rd., Suite 200 2 N. Main St 1398 N. Shadeland Ave #2233 9401 Indian Springs Parkway #140 2912 Lakeside Drive P.O. Box 2703 PO Box 50081 6001 Broken Sound parkway, NW, Suite 600 3209 Ridge Lake Dr., Suite #205 8615 Richardson Rd Suite 200 543 Main 4320 La Jolla Village Dr #205 1601 E. Orangewood Ave 555 East Arques Ave 1545 Route 206 1603 SE 19th St., Suite. #120 301 South Westfield Rd 901 E. Pitcher St 100-A Twinbridge Drive 1113 Hopkins Wy One Executive Dr, 6th Floor 27516 Marriott Ct 240 Arch Street, Suite 2000 1901 Olementon Rd #400 6100 Neil Rd 12235 Beach Blvd Suite 8 300 West Pratt Street #425 70 West 36th St 16th Flr 2155 Chenault Drive, #410 2754 West Atlantic Blvd #8 13650 Dulles Technology Drive 320 Interstate North Parkway 2704 Alt 19 42-40 Bell Blvd 10 Merrymount Road 26895 Aliso Creek Rd Suite B-453 1717 North Loop 1604 East, #250 1155 Peachtree NE, 16J01 City South Plainfield San Dimas Woburn Incline Village Tulsa Oakland Stockton Los Angeles Longview Brookneal Aurora Farmington Hills Freemont Lake Mary Oklahoma City Greenville Indianapolis Overland Park Oklahoma City Culver City Sarasota Boca Raton Metairic Walled Lake New Rochelle San Diego Anaheim Sunnyvale Bedminster Edmond Madison Yakima Pennsauken Pleasanton Fort Lee Laguna Niguel Philadelphia Clearwater Reno Stanton Baltimore New York Carrollton Pompano Beach Herndon Atlanta North Palm Harbor Bayside Quincy Aliso Viejo San Antonio Atlanta State NJ CA MA NV OK CA CA CA TX VA CO MI CA FL OK SC IN KS OK CA FL FL LA MI NY CA CA CA NJ OK WI WA NJ CA NJ CA PA FL NV CA MD NY TX FL VA GA FL NY MA CA TX GA ZIP 07080 91773 01801 89452 74102 94607 95202 90071 75601 24528 80014 48334 94538 32795-1419 73120 29601 46219 66210-2007 73120 90231-2703 34232-0300 33487 70002 48390 10801 92122 92805 94086 07921 73013 53517 98901 08110 94566 07024 92677 19106-4512 34762 89520 90680 21201 10018 75006 33069 20171 30339 34683 11361 02169 92656 78232 30309-3610 California State Board of Equalization Valuation Division Listing of State Assessees - Numerical SBE No. Q264 Q270 Q272 Q274 Q278 Q279 Q280 Q281 Q283 Q284 Q286 Q287 Q289 Q290 Q293 Q294 Q295 Q296 Q299 Q300 Q302 Q303 Q304 Q306 Q308 Q310 Q311 Q312 Q313 Q315 Q317 Q318 Q319 Q320 Q321 Q322 Q323 Q324 Q325 Q327 Q328 Q329 Q331 Q332 Q333 Q336 Q338 Q341 Q344 Q345 Q346 Q347 Company Name CI2, Inc. EGIX Network Services, Inc. Enron Telecommunications, Inc. AMTEL, LLC Violet License Company Advanced Nationwide Messaging Pathnet Operating, Inc. Seven Bridges Communications, L.L.C. Ipvoice Communications, Inc. Comtech 21, LLC Paxx Telecom, LLC Encompass Communications, LLC Paramount International Telecommunications, Inc. Vision Prepaid Services, Inc. Global Link Communications, Inc. Radiant Telecom, Inc. Evannet Communication, Inc. Metstream Communications, Inc. Bigredwire.com, Inc. Sonix4u, Inc. Local Fiber, LLC Talkingnets California, LLC Midwestern Telecommunications, Inc. Wherever.net USA Inc. Interoute-wholesale, Inc. Closecall America, Inc. Comtel Network, LLC Global Metro Networks California, LLC Zama Networks, Inc. Paging Dimensions, Inc.. Siskiyou Long Distance Company Long Distance Billing Service Maxtel USA, Inc. Xtension Services, Inc. Cal Tel Long Distance 24/7 Communications, Inc. American Fiber Systems, Inc. Signal Telecom Corp Pinnacles Long Distance Cal-Ore Long Distance Lightsource Telecom I, LLC El Paso Networks, LLC Toledo Area Telecommunications Services, Inc. Arbros Communications Co. of CA, LLC Norte.Com, Inc. Vesta Telecommunications, Inc. Competisys Corporation Long Distance Consolidated Billing Co. Pioneer Telecom, Inc. United Networks International Quick Tel, Inc. Del Communications, Inc. Current as of July 31, 2002 DBA Care Of c/o Legal Department c/o Price Waterhouse Coopers Property Tax Dept Buckeye Telesystem Interactive Communications, Inc. Tele-Zone Inc. Page 16 of 18 Mailing Address 200 Galleria Parkway #1200 11550 North Meridian Street, Suite #500 101 California St #1950 3845 Stockdale Highway, Suite 213 1301 Avenue of the Americas 6910 Richmond Hwy 11720 Sunrise Valley Dr 500 Richardson Road South, Suite A 7585 East Redfield Road, Suite 202 One Barnes Park South 14201 North Hayden Road A3 119 W. Tyler Suite #260 2540 Fortune Way 1101 Gulf Breeze Parkway Suite 109 1300 NW 167 St Ste 1 1020 N.W. 163 Drive 262 Portstewart Dr PO Box 2298 25 East Mason St 3rd Floor 24333 Southfield Road, Suite 103 570 Lexington Ave 3rd Floor 1111 Military Cutoff Rd, Suite 221 4749 Lincoln Mall Dr. Suite 600 626 Wilshire Blvd Suite 700 22 Cortlandt St 33rd Floor 101A Log Canoe Circle 670 Bullard Suite 103 201 North Union Street, Suite #300 12101 International Blvd 171 South Anita Dr Suite 209 PO Box 157 436 Lynchburg Ave 436 Lynchburg Ave 4614 West Sunset Blvd PO Box 37 2214 Jefferson Blvd 100 Meridian Center Suite 250 P.O. Box 326 3121 W. March Ln Suite 100 3121 W. March Ln Suite 100 29225 Chagrin Blvd Suite 100 P.O. Box 4372 5566 Southwyck Blvd 1100 Wayne Ave, 8th Floor 5892 Main Street Suite 4 5762 Bolsa Avenue Suite 201 2402 Michelson Drive Suite 232 145 South Livernois Suite 199 5940 Hamilton Blvd PO Box 187 3822 Ironwood Place 512 68th St City Atlanta Carmel San Francisco Bakersfield New York Alexandria Reston Hope Hull Scottsdale Wallingford Scottsdale Longview Vista Gulf Breeze Miami Miami Orlando Lake Oswego Santa Barbara Southfield New York Wilmington Matteson Los Angeles New York Stevensville Fresno Alexandria Seattle Orange Etna Brookneal Brookneal Tampa Copperopolis Los Angeles Rochester Larkspur Stockton Stockton Cleveland Houston Toledo Silver Springs Springfield Huntington Beach Irvine Rochester Allentown American Fork Landover Holmes Beach State GA IN CA CA NY VA VA AL AZ CT AZ TX CA FL FL FL FL OR CA MI NY NC IL CA NY MD CA VA WA CA CA VA VA FL CA CA NY CA CA CA OH TX OH MD OR CA CA MI PA UT MD FL ZIP 30339 46032 94111 93308 10019-6013 22306 20191 36043 85260-3403 06492 85260 75601 92083 32561 33169 33169 32828 97035 93101 48075-2848 10022 28405 60443 90017 10007 21666 93710 22314 98168 92868 96027 24528 24528 33629 95228 90018 14618 94977 95219 95219 44122 77210-4372 43614 20910 97478 92649 92612 48307 18106-9648 84003-0187 20785 34217 California State Board of Equalization Valuation Division Listing of State Assessees - Numerical SBE No. Q349 Q351 Q352 Q355 Q356 Q359 Q361 Q363 Q364 Q365 Q366 Q367 Q368 Q369 Q370 Q371 Q372 Q373 Q375 Q376 Q377 Q378 Q379 Q380 Q382 Q383 Q384 Q385 Q386 Q388 Q390 Q393 Q395 Q398 Q399 Q401 Q402 Q403 Q404 Q405 Q406 Q407 Q410 Q413 Q414 Q416 Q417 Q418 Q421 Q423 Q424 Q425 Company Name Communication Impact, Inc. Southwest Communications, Inc. New Access Communications, LLC Reduced Rate Long Distance New Orbit Communications, Inc. Lightwave Communications, LLC Bridgecom International, Inc. Acomm Inc. Thai-American Telecommunications Inc. Quality Telephone, Inc. 1 Com, Inc. Aries Network, Inc. Exario Telecom, Inc. San Diego Communications, LLC Citynet Telecom, Inc. Power-Finder West Communications, LLC Telecomez Corp. Metropolitan Telecommunications of CA, Inc. Telefyne Incorporated Optical Telephone Corporation World Communications, Inc. Keen LD, Inc. ACCXX Communications, LLC Ntera, Inc. Yak Communications (America), Inc. Stonebridge Communications, Inc. Clearpath Telecom, Inc. Miko Telephone Communications, Inc. Norcom, Inc. Dialaround Enterprises, Inc. Telegenius, Inc. Anew Telecommunications Corporation QX Telecom LLC Franz, Inc. Fonica LLC XTEL Communications, Inc. Globcom Incorporated BAK Communications, LLC Q Link Communications, Inc. ADIR International Export LTD Lightdial Corp ARC Phone USA, Inc. Allied Riser of California, Inc. Broadview Networks, Inc. Pacific-South Telecom, Inc. Birch Telecom of the West, Inc. Western Telephone Intergrated Comm., Inc. Enkido, Inc. Future Telecom America, Inc. Eureka Telecom, LLC Norstar Communications, Inc. Norbel Telecom, Inc. Current as of July 31, 2002 DBA Care Of Net.acomm Massachusetts Com 1 Aries Telecommunications Met Tel Washington WCI Total Accxx, LLC Norwegian Communications Call America Telelight Inc. La Curacao Business Savings Plan Page 17 of 18 Mailing Address 2259 Esplanade 4100 N. Mulberry Drive Suite 100 120 South 6th Street Suite 950 480 Fentress Bl. Suite M 1301 Sassafaras Street 14504 Greenview Drive Suite 302 115 Stevens Ave. 3rd Floor 5301 East River Road Suite 116 4609 Sheila St 5623 Reiger Ave 310 South St 695 South Vermont Avenue Suite 1212 600 Parsippany Road 4755 Oceanside Blvd Suite #100 8403 Colesville Road 14th Floor 9250 Gaither Road PO Box 272270 44 Wall St 14th Floor 4286 Woodbine Road Suite B 600 Boulevard South Suite 104 190 Queen Anne Ave N Suite 250 62 First Street 4th Floor 100 S. Ashley Dr Suite 870 1020 N.W. 163 Drive 55 Town Centre Court Suite 610 PO Box 131060 1802 N.E. Loop 410 Suite 520 1 Chase Corp Drive Suite 490 40 SE 5th St Suite 401 30-50 Whitestone Expressway Suite 102 2901 Ridgelake Dr Suite 212 1400 Madonna Road 230 Fifth Ave Suite 800 3347 St. Vincent Place PO Box 150 9 E. Stow Road, Suite F 950 Milwaukee Ave Suite 215 1108 East 17th Street 1914 W. Mission Road No A & B 1605 West Olympic Blvd Suite 600 6 Morgan Suite 156 180 W. Beaver Creek 1700 Pacifc Avenue Suite 400 59 Maiden Lane, 27th Floor 3419 Westminster Ave Ste 312 2020 Baltimore Ave. PO Box 249 95 Routh 17 South 101 Park Avenue 270 Madison Avenue, 6th Floor 18200 Von Karman Ave., Suite 900 1205 Executive Drive East City Chico Kansas City Minneapolis Dayton Beach San Diego Laurel Valhalla Minneapolis Commerce Dallas Plainville Los Angeles Parsippany Oceanside Silver Springs Gaithersburg Fort Collins New York Pace Huntsville Seattle San Francisco Tampa Miami Scarborough Roseville San Antonio Birmingham Boca Raton Flushing Metairie San Luis Obispo New York Boulder San Fernando Marlton Glenview Santa Ana Escondido Los Angeles Irvine Richmond Hill Dallas New York Dallas Kansas City Medforn Paramus Hoboken New York Levine Richardson State CA MO MN FL CA MD NY MN CA TX MA CA NJ CA MD MD CO NY FL AL WA CA FL FL ON MN TX AL FL NY LA CA NY CO CA NJ IL CA CA CA CA ON TX NY TX MO OR NJ NJ NY CA TX ZIP 95926 64116 55402 32114 92103 20708 10595 55421 90040 74214 02762 90005 07054 92056 20910 20877 80527 10005 32571 35802 98109 94105 33602 33169 M1P 4X4 55113 78217 35244 33432 11354 70002 93405 10001 80301 91343 08053 60025 92701 92029 90015 92618 L4B1B4 75201 10038 75205 64108 97501 7652 7030 10016 92612-1018 75081 California State Board of Equalization Valuation Division Listing of State Assessees - Numerical SBE No. Q428 Q429 Q430 Q431 Q432 Q434 Q437 Q439 Q440 Q442 Q443 Q444 Company Name Local Telecom Holdings, LLC Asean Telecom, LLC Chernow Communications, Inc. Lycom Networks (Solutions), Inc. RGB Communicatiions, LLC Sage Telecom, Inc. KMC Data, LLC Giantloop Telecom, Inc. Global Aest Communications KMC Telecom VII, Inc. KMC Telecom IX, Inc. Logix Communications Corp. Current as of July 31, 2002 DBA Transport Communications Care Of Direct Link Page 18 of 18 Mailing Address 28118 Agoura Road, Suite 201 32980 Alvarado Niles Blvd, Suite 826 4745 Walnut Street Patriots Plaza 60 Columbia Rd. P.O. Box 1516 805 Central Exp. S. Ste 100 1545 Route 206 Ste 300 265 Winter Street 12550 Biscayne Blvd. 7th Floor 1545 Route 206 1545 Route 206 14101 Wireless Way City Agoura Hills Union City Boulder Morristown San Martin Allen Bedminster Waltham North Miama Bedminster Bedminster Oklahoma City State CA CA CO NJ CA TX NJ MA FL NJ NJ OK ZIP 91301 94587 80301 7960 95046 75013 7921 02451 33181 07921 07921 73134