D.S.M. Realty, Inc. v. Board of Assessors

After hearing, the board dismissed the plaintiff’s appeals for lack of jurisdiction. The decision essentially rests on the conclusion that, because the lessee’s signature was absent from the applications, the required statutory proceedings had not been followed. Jurisdiction on the part of the assessors to consider the applications, therefore, according to the board, was lacking.

The right to classification under G. L. c. 61B is analogous to the right to a tax abatement. Numerous cases hold that an application in conformity with the applicable statute is essential to jurisdiction on the part…