Legal Opinion
Trustees of Boston University v. Board of Assessors
Massachusetts Appeals Court
Decided February 9, 1981PublishedCited by 7 opinions
1Opinion of the CourtGreaney, J.
This case concerns the status of Boston University’s real estate tax exemption for the home presently occupied by its president at 132 Carlton Street in Brookline. In 1974, the Legislature amended G. L. c. 59, § 5, Third(e), by St. 1974, c. 811, § 2, to deny tax-exempt status to property owned by a qualifying educational institution and occupied or used as a residence for its officers unless the property “is . . . part of or contiguous to real estate which is the principal location of such institution.” The act was expressly made applicable to taxes due in 1975. Based on the amendment, the…
2Cases cited20 opinions
- Hanlon v. RollinsMassachusetts Supreme Judicial Court · 1934
- Board of Appeals of Hanover v. Housing Appeals Comm.Massachusetts Supreme Judicial Court · 1973
- Industrial Finance Corp. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1975
- Oklahoma Tax Comm'n v. United StatesSupreme Court of the United States · 1943
- Prudential Insurance Co. of America v. City of BostonMassachusetts Supreme Judicial Court · 1976
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3Cited by7 opinions
- Apahouser Lock & Security Corp. v. CarvelliMassachusetts Appeals Court · 1988
- First Eastern Bank, N.A. v. JonesMassachusetts Supreme Judicial Court · 1992
- Town of Andover v. State Financial Services, Inc.Massachusetts Supreme Judicial Court · 2000
- Town of Sharon v. KafkaMassachusetts Appeals Court · 1984
- Conlon v. SawinMassachusetts Appeals Court · 1994
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