Legal Opinion
Boston Gas Co. v. Board of Assessors of Boston
Massachusetts Appeals Court
Decided October 3, 2012No. 11-P-1100Published
1Opinion of the CourtHanlon, J.
The plaintiff, Boston Gas Company (company or utility), doing business as Keyspan Energy Delivery New England, appeals from a reinstated decision of the Appellate Tax Board (board), upholding the fiscal year 2004 assessment by the board of assessors of Boston (assessors), for the company’s *518rate-regulated utility property. The reinstated decision followed a partial remand by the Supreme Judicial Court in Boston Gas Co. v. Assessors of Boston, 458 Mass. 715 (2011) (Boston Gas I), ordering the board to consider further certain aspects of its analysis in valuing the company’s personal property.1…
2Cases cited19 opinions
- New Boston Garden Corp. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1981
- City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
- General Electric Co. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1984
- Koch v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1993
- Boston Edison Co. v. Board of Assessors of WatertownMassachusetts Supreme Judicial Court · 1982
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