Ago

QUESTION:

Does the doctrine of res judicata apply to decisions made by the board of tax adjustment and the Department of Revenue in 1973 so as to bind the assessors to grant exemptions in 1974?

SUMMARY:

The doctrine of res judicata does not apply to determinations of the board of tax adjustment and Department of Revenue, and the tax assessor is not bound by past decisions of these agencies when determining eligibility for tax exemptions in subsequent years.

Your letter indicates that the board of tax adjustment overturned numerous denials of tax exemptions by your office. The Department of…