Legal Opinion

Tregor v. Board of Assessors of Boston

Massachusetts Supreme Judicial Court

Decided March 23, 1979PublishedCited by 27 opinions

1Opinion of the CourtBraucher, J.

We are asked to reconsider the remedy available to a taxpayer who is a victim of disproportionate assessment. Under our decisions "a taxpayer has a right to have his assessment reduced so that it is 'proportional to the assessments of the class of property valued at the lowest percentage of fair cash value.’ ” Assessors of Weymouth v. Curtis, 375 Mass. 493, 501 (1978), quoting Shoppers’ World, Inc. v. Assessors of Framingham, 348 Mass. 366, 377-378 n.10 (1965). The Appellate Tax Board (board) applied that rule to the present cases, but expressed a preference for reduction of the assessment…

2Cases cited41 opinions

  1. Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
  2. Deitch Co. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
  3. In Re the Appeals of Kents 2124 Atlantic Ave., Inc.Supreme Court of New Jersey · 1961
  4. Ed Guth Realty, Inc. v. GingoldNew York Court of Appeals · 1974
  5. Bettigole v. Assessors of SpringfieldMassachusetts Supreme Judicial Court · 1961

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3Cited by27 opinions

  1. New Boston Garden Corp. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1981
  2. Litton Business Systems, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1981
  3. Boston Edison Co. v. Board of Assessors of WatertownMassachusetts Supreme Judicial Court · 1982
  4. Keniston v. Board of AssessorsMassachusetts Supreme Judicial Court · 1980
  5. Boston Teachers Union, Local 66 v. City of BostonMassachusetts Supreme Judicial Court · 1981

22 more not listed; retrieve them via the Exa API.

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