Appeal of Wood Flour, Inc.

In 1980, selectmen for the Town of Winchester abated the real estate taxes for the years 1978 and 1979 on certain property owned by Francis and Jennie Gutoski. The issue in this case is whether the State board of taxation had jurisdiction to hear an appeal by a group of Winchester taxpayers, who challenged the legality of the abatement. We find that jurisdiction existed.

*993Wood Flour, Inc. owned the real estate in question in 1978 and for most of 1979. In 1978, the town assessed real estate taxes on the property in the amount of $4,100. The assessment for 1979 was only $946 because a fire had…