Westwood Group, Inc. v. Board of Assessors

The board of assessors of the city of Revere appeals from decisions of the Appellate Tax Board (board) granting abatements of local real estate taxes assessed on property in Revere, known as Wonderland Park, for fiscal years 1978, 1979, 1980, and 1981.

*10131. One of the taxpayer’s experts based his opinion of the value of the land on sales of what he regarded as comparable land. One such sale was the city’s 1980 sale of adjacent land to a company which entered into a “tax agreement” with the city pursuant to G. L. c. 121A. He had studied documents in connection with the sale and regarded the sale…