Commissioner of Revenue v. Board of Assessors

This is an appeal by the Commissioner of Revenue (Commissioner) from a decision of the Appellate Tax Board (board). The board held that the Commissioner failed to comply with G. L. c. 58, § 13, as amended through St. 1978, c. 514, §§ 43, 44, in establishing a method of valuing State owned lands as of January 1, 1980, and in applying that method to the State owned lands in the town of Sandwich.

This is the third occasion on which the parties have appeared before this court. Initially, the Commissioner had determined that the value of State owned lands located in Sandwich was $12,433,000. The…