Legal Opinion
Beacon South Station Associates, LSE v. Board of Assessors
Massachusetts Appeals Court
Decided May 14, 2014No. 13-P-739PublishedCited by 3 opinions
1Opinion of the CourtKafker, J.
The principal issue in this case is whether certain real estate in Boston owned by the Massachusetts Bay Transportation Authority (MBTA) and leased to a private, for-profit entity was exempt from taxation pursuant to G. L. c. 161A, § 24, in fiscal years 2009 and 2010.2 The property in question is the South Station Headhouse (Headhouse), which the MBTA *302leases to Beacon South Station Associates, LSE (Beacon), also known as EOP-South Station, LLC (EOF).3 The Headhouse consists of an enclosed concourse through which the public passes to access MBTA and Amtrak train platforms, an underground…
2Cases cited13 opinions
- Commissioner of Revenue v. Cargill, Inc.Massachusetts Supreme Judicial Court · 1999
- Boston Chamber of Commerce v. Assessors of BostonMassachusetts Supreme Judicial Court · 1944
- Rohr Aircraft Corp. v. County of San DiegoSupreme Court of the United States · 1960
- White v. City of BostonMassachusetts Supreme Judicial Court · 1998
- TBI, Inc. v. Board of HealthMassachusetts Supreme Judicial Court · 2000
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3Cited by3 opinions
- Ives Camargo's Case.Massachusetts Supreme Judicial Court · 2018
- Cape Cod Shellfish & Seafood Co., Inc. v. City of BostonMassachusetts Appeals Court · 2014
- Outfront Media LLC v. Board of Assessors of BostonMassachusetts Supreme Judicial Court · 2024