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Legal Opinion

Board of Assessors v. Curtis

Massachusetts Supreme Judicial Court

Decided June 20, 1978PublishedCited by 16 opinions

1Opinion of the CourtQuirico, J.

These cases are a consolidation of appeals from two decisions of the Appellate Tax Board (board) granting abatements of taxes on two parcels of real estate in Weymouth. The board’s finding of the fair market value of the two parcels is not challenged on appeal. The questions presented here are whether there was sufficient evidence to support the board’s finding that, during the years relevant to these cases, real property in Weymouth was assessed at 70% of its fair market value, and whether a study of ratios of assessed values to sale prices for some properties in Weymouth was properly…

2Cases cited9 opinions

  1. Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
  2. Dallas County v. Commercial Union Assurance Company, Ltd.Court of Appeals for the Fifth Circuit · 1961
  3. AndrewsMassachusetts Supreme Judicial Court · 1975
  4. SHOPPERS'WORLD v. Board of Assessors of FraminghamMassachusetts Supreme Judicial Court · 1965
  5. Commonwealth v. TrainorMassachusetts Supreme Judicial Court · 1978

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3Cited by16 opinions

  1. New Boston Garden Corp. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1981
  2. Keniston v. Board of AssessorsMassachusetts Supreme Judicial Court · 1980
  3. Kennametal, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1997
  4. Tregor v. Board of Assessors of BostonMassachusetts Supreme Judicial Court · 1979
  5. Stilson v. Board of AssessorsMassachusetts Supreme Judicial Court · 1982

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