Boston Gas Co. v. Board of Assessors of Boston

The Boston Gas Company (taxpayer) filed abatement requests of its personal property and real estate tax assessments for 1986 on July 8, 1986. The board of assessors (assessors) took no action on these requests and they were, therefore, deemed denied as of October.8, 1986. See G. L. c. 59, §§ 63, 64 (1986 ed.). The taxpayer did not appeal the denials to the Appellate Tax Board (board) within three months as was its right under c. 59, § 65 (1986 ed.).

On January 29, 1987, the taxpayer petitioned the board for permission to enter late appeals of the abatement denials pursuant to c. 59, § 65C…