Legal Opinion
Nashoba Communications Ltd. Partnership v. Board of Assessors
Massachusetts Supreme Judicial Court
Decided March 4, 1999PublishedCited by 4 opinions
1Opinion of the CourtLynch, J.
This is an appeal from a decision of the Appellate Tax Board (board) by Nashoba Communications Limited Partnership (Nashoba). The underlying facts are not in dispute. Nashoba is a limited partnership which, at all times relevant to this appeal, owned and operated a cable television system in Danvers. For fiscal year 1990, the board of assessors of Danvers (assessors) valued personal property owned by Nashoba at $2,220,300 and assessed a tax on this property. On January 5, 1990, Nashoba filed an application for abatement of personal property tax, claiming that its cable and other electronic…
2Cases cited4 opinions
- Massachusetts Teachers Ass'n v. Secretary of the CommonwealthMassachusetts Supreme Judicial Court · 1981
- Frost v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1973
- Assessors of Springfield v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1947
- Warner Amex Cable Communications Inc. v. Board of Assessors of EverettMassachusetts Supreme Judicial Court · 1985
3Cited by4 opinions
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- Verizon New England Inc. v. Board of Assessors of BostonMassachusetts Appeals Court · 2012