Corea v. Board of Assessors

The plaintiffs in this action applied to the board of assessors of the town of Bedford (assessors) for abatement of a tax assessed on the plaintiffs’ land and buildings. The assessors denied their application by notice dated March 27, 1980. Subsequently some negotiations were conducted between the plaintiffs and the assessors in an effort to arrive at an amicable settlement. On July 23, 1980, presumably after the negotiations broke down, the plaintiffs filed their appeal with the Appellate Tax Board pursuant to G. L. c. 59, § 64. The assessors moved to dismiss the petition on the ground that…