County of Middlesex v. City of Newton

Pursuant to G. L. c. 35, §§ 30 & 31, 3 the commissioners of Middlesex County duly apportioned, assessed, and issued warrants for county taxes owed by the city of Newton for fiscal years 1979, 1980 and 1981. Newton refused to make most of the payments due for those years, asserting that it could properly withhold its taxes until the county filed annual reports for fiscal years 1976 through 1980, in compliance with G. L. c. 35, §§ 25-27 (as in effect prior to St. 1981, c. 351, §§ 141 & 142). 4 The tax revolt spread to the towns of Ayer, Acton, Chelmsford and Framingham, all of which refused to…