Legal Opinion
Community Dev. Gardner v. Bd. of Assessors of Gardner
Massachusetts Supreme Judicial Court
Decided February 21, 1979PublishedCited by 21 opinions
1Opinion of the CourtAbrams, J.
At issue is the proper estimated annual income figure to be used in assessing a housing project financed and operated under § 236 of the National Housing Act, 12 U. S. C. § 1715z-l (1976), as amended. The Community Development Company of Gardner (company), owner of a § 236 project, appealed to the Appellate Tax Board (board) from the refusal of the board of assessors of Gardner (assessors) to abate real estate taxes for the fiscal years 1976 and 1977. The company claims that in assessing the housing project the assessors 1 used an estimated gross annual income figure which failed adequately…
2Cases cited6 opinions
- Donovan v. City of HaverhillMassachusetts Supreme Judicial Court · 1923
- Kargman v. JacobsSupreme Court of Rhode Island · 1974
- Morville House, Inc. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1976
- Royal Gardens Co. v. City of ConcordSupreme Court of New Hampshire · 1974
- Washbridge Housing Corp. v. Tax CommissionNew York Supreme Court · 1968
1 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Meadowlanes Ltd. Dividend Housing Ass'n v. City of HollandMichigan Supreme Court · 1991
- Boston Edison Co. v. Board of Assessors of WatertownMassachusetts Supreme Judicial Court · 1982
- Cascade Court Ltd. Partnership v. NobleCourt of Appeals of Washington · 2001
- Kargman v. JacobsSupreme Court of Rhode Island · 1980
- Meadowlanes Limited Dividend Housing Ass'n v. City of HollandMichigan Court of Appeals · 1986
16 more not listed; retrieve them via the Exa API.