Harron Communications Corp. v. Town of Bourne

The defendants in this action appeal from a Superior Court judgment declaring that the board of assessors of the town of Bourne lacked jurisdiction to assess taxes on certain personal property-of the plaintiff located wholly within the town of Sandwich and declaring null and void the assessment of that property. The defendants argue that the action under G. L. c. 231A for declaratory and injunctive relief was barred by the plaintiffs failure to pursue available statutory remedies under G. L. c. 59, § 64, for the abatement of excessive taxes by the Appellate Tax Board. We agree with the…