Board of Assessors v. B. A. Simeone, Inc.

This is an appeal by the assessors of Dartmouth under G. L. c. 58A, § 13, from a decision of the Appellate Tax Board granting an abatement of real estate taxes for the year 1968 assessed on a “Barber-Greene semiportable asphalt plant.” The board found that the “plant” is machinery used in manufacturing bituminous concrete, is portable, can be moved from place to place by removing a few nuts, and is not affixed to or erected on land within the meaning of G. L. c. 59, § 3. There was no error. “The law is well settled that land and buildings erected thereon or affixed thereto are properly taxed…