Board of Assessors v. Ogden Suffolk Downs, Inc.

The board of assessors (assessors) appeals from a decision of the Appellate Tax Board (board) granting abatements for fiscal years 1980, 1981, and 1982 to Ogden Suffolk Downs, Inc. (Suffolk Downs), on its property which is used as a thoroughbred race track in the East Boston section of the city of Boston. The parties agreed on the appropriate equalized tax rates to correct for disproportionate assessment (G. L. c. 58A, § 14 [1984 ed.]). The sole contest before the board was the fair cash value of the property. We affirm the board’s decision.

1. The assessors argue that the board should have…