Attorney General v. Board of Assessors of Woburn

Seeking to comply with the decision in Sudbury v. Commissioner of Corps. & Taxation, 366 Mass. 558 (1974), the defendant board of assessors of Woburn engaged a private company to assist in reassessing the real properties within the boundaries of the city at 100% of their fair market value. Employees of the company inspected the properties, collated relevant data, and recommended valuations. The details, physical and financial, together with the inferences drawn from them, were posted by the company employees on standardized “field assessment cards.” These were turned over to the board as part…