Children's Hospital Medical Center v. Board of Assessors

The sole issue presented by these consolidated appeals is the jurisdiction of the Appellate Tax Board (board) over an appeal from a denial of applications for abatement of real property tax assessed for fiscal year 1978,1 which applications asserted the ground of charitable exemption under G. L. c. 59, § 5, Third.2 On September 30, 1977, the board of assessors of Boston (assessors) assessed taxes in the aggregate amount of $170,049.96 on two parcels owned by The Children’s Hospital Medical Center (CHMC). On October 28, 1977, pursuant to G. L. c. 59, § 59, CHMC paid one-half of the taxes…