Veolia Energy Bos., Inc. v. Bd. of Assessors of Bos.

**108This is an appeal by the board of assessors of Boston (assessors) from a decision of the Appellate Tax Board (board) abating taxes on certain personal property in Boston owned by and assessed to Veolia Energy Boston, Inc. (Veolia), for fiscal year (FY) 2014. The question presented is whether the taxed personal property, "consisting principally of pipes" that Veolia used to produce, store, and distribute steam, is exempt from local taxation in accordance with G. L. c. 59, § 5, Sixteenth (3) (clause 16 [3] ), which provides **109in pertinent part that all property owned by a manufacturing…