Garrity v. Board of Assessors

Essential to practice before the Appellate Tax Board (board) is understanding that an appeal must be taken within three calendar months from the date of the assessors’ denial of an application. See Berkshire Gas Co. v. Assessors of Williamstown, 361 Mass. 873 (1972). The procedure for filing an appeal is set out in G. L. c. 59, § 65, as amended by St. 1989, c. 718, § 7.2

John P. Garrity for the plaintiff. Kevin Blanton for the defendant.

What occasions this appeal is that Garrity, the taxpayer, missed the three-month deadline by over five weeks.

In brief outline, this is what occurred. On…