Bible Baptist Church of Plymouth, Inc. v. Board of Assessors

The Bible Baptist Church of Plymouth, Inc. (church), appeals from a decision of the Appellate Tax Board (board) dismissing on jurisdictional grounds the church’s appeal from a decision of the board of assessors of Plymouth (assessors) disallowing the church’s applications for abatement of real estate taxes for fiscal years 1981 and 1982. In 1981, the assessors, for the first time, assessed a tax on a parcel of real estate owned by the church.1 A bill was sent, on June 16, 1981,2 to the church at an address which it had abandoned; the church had never advised the town of its change of address.…