Berkshire Gas Co. v. Board of Assessors

The Appellate Tax Board (the board) allowed the assessors’ motion to dismiss the company’s appeal from the refusal of the assessors to abate a 1970 tax on the company’s personal property. The company, which has now appealed to this court (from the board’s denial of a motion to expunge the order of dismissal), applied for an abatement on September 28, 1970. The assessors on October 5, 1970, gave the company notice (G. L. c. 59, § 63, as appearing in St. 1943, c. 79), of their refusal of an abatement. The company received the notice on October 6. It filed its appeal with the board on January 7,…