Legal Opinion
Olympia & York State Street Co. v. Board of Assessors
Massachusetts Supreme Judicial Court
Decided October 16, 1998PublishedCited by 16 opinions
1Opinion of the CourtGreaney, J.
We granted an application for direct appellate review to consider cross appeals brought by Olympia & York State Street Company (taxpayer),1 and the board of assessors of Boston (assessors) from a decision by the Appellate Tax Board (board) concerning the fair cash value of the taxpayer’s office tower located at 53 State Street, a building which is commonly referred to as “Exchange Place” (property). At issue was the valuation of the property for fiscal years 1992 through 1996. The board found that the assessors had overvalued the property in fiscal years 1992 through 1995 and granted…
2Cases cited11 opinions
- Donovan v. City of HaverhillMassachusetts Supreme Judicial Court · 1923
- General Electric Co. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1984
- Maddocks v. Contributory Retirement Appeal BoardMassachusetts Supreme Judicial Court · 1976
- Commissioner of Revenue v. Houghton Mifflin Co.Massachusetts Supreme Judicial Court · 1996
- Board of Assessors v. New England Oyster House, Inc.Massachusetts Supreme Judicial Court · 1972
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Syms Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2002
- Sherwin-Williams Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2002
- Boston Gas Co. v. Board of AssessorsMassachusetts Supreme Judicial Court · 2011
- General Mills, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2003
- CFM Buckley/North, LLC v. Board of AssessorsMassachusetts Supreme Judicial Court · 2009
11 more not listed; retrieve them via the Exa API.