Cummington School of the Arts, Inc. v. Board of Assessors

Cummington School of the Arts, Inc. (CSA), appeals from a decision of the Appellate Tax Board (board) denying CSA an abatement from local property taxes assessed from 1972 through June 30, 1975. CSA, which owns 150 acres of land and various buildings in Cummington, claims that its real and personal property is exempt from taxation under G. L. c. 59, § 5, Third, as property of a “literary, benevolent, charitable or scientific institution.” The board concluded that CSA was not entitled to the statutory exemption and denied CSA’s petitions for abatement. We conclude that the board’s decision is…