Ellis v. Board of Assessors of Acushnet

This is an appeal from a decision of the Appellate Tax Board classifying the appellants’ dwelling as real estate under G. L. c. 59, § 3.

The appellants (Ellis) own a parcel of land in the town of Acushnet which is licensed and operated as a mobile home park pursuant to G. L. c. 140, § 32B, as amended. On March 13, 1967, the appellants purchased from the manufacturer, Gibraltar Industries, Inc. of Baltimore, Maryland, the factory built prefabricated home that the appellants occupy as a permanent dwelling at the mobile home park. The completely fabricated structure was shipped over the road from…