Mahony v. Board of Assessors

The Appellate Tax Board dismissed appeals taken under G. L. c. 59, § 65B (as amended through St. 1945, c. 621, § 7), from assessments on two parcels of land. Mahony contended that part *777of each parcel was exempt from taxation because subject to an easement granted by Mahony to the town for “maintaining a public off-street parking area.” Mahony’s leave to appeal was granted under § 65B upon condition that the unpaid balance of each tax be paid before a specified date. The board was warranted in dismissing each appeal when the balance of the tax was not seasonably paid. Failure to pay was “not…