Legal Opinion
Willowdale LLC v. Board of Assessors of Topsfield
Massachusetts Appeals Court
Decided February 16, 2011No. 10-P-605PublishedCited by 2 opinions
1Opinion of the CourtGrasso, J.
Willowdale LLC appeals from a decision of the Appellate Tax Board (board) concluding that it is not entitled to an exemption from real estate taxes pursuant to G. L. c. 59, § 2B, for its use and operation of the Palmer Mansion (mansion), located within the Bradley Palmer State Park (park), for certain for-profit enterprises. The board denied Willowdale the exemption because it concluded that Willowdale’s use and operation of the mansion was not reasonably necessary for the public purpose of the park.1 We affirm.
*768Background. The parties submitted the case to the board on an agreed statement of…
2Cases cited13 opinions
- Goldberg v. Board of HealthMassachusetts Supreme Judicial Court · 2005
- Caissie v. City of CambridgeMassachusetts Supreme Judicial Court · 1944
- Massachusetts Medical Society v. Assessors of BostonMassachusetts Supreme Judicial Court · 1960
- Cabot v. Assessors of BostonMassachusetts Supreme Judicial Court · 1956
- New England Legal Foundation v. City of BostonMassachusetts Supreme Judicial Court · 1996
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3Cited by2 opinions
- Beacon South Station Associates, LSE v. Board of AssessorsMassachusetts Appeals Court · 2014
- MASSPCSCO v. Board of Assessors of WoburnMassachusetts Appeals Court · 2011