Altman v. Board of Assessors

Under G. L. c. 59, §§ 64, 65, a taxpayer may appeal to the Appellate Tax Board (board) from a refusal of an application for abatement of a tax of more than $1,500 on a parcel of real estate if he has paid “a sum not less than the amount which would be assessable in the year of assessment of the tax upon a valuation equal to the average of the valuations of said parcel, as reduced by reason of abatements, if any, for the three years next preceding said year.”1 The taxpayers here appealed under the informal procedure, and paid more than the sum required, based on two years of unimproved land…