Legal Opinion
Board of Assessors v. Zayre Corp.
Massachusetts Supreme Judicial Court
Decided December 3, 1973PublishedCited by 7 opinions
1Opinion of the CourtQuirico, J.
The board of assessors of the city of Lynn (assessors) is appealing from a decision of the Appellate Tax Board (Tax Board) granting the Zayre Corp. (Zayre) a partial abatement of the taxes assessed on a parcel of real estate in Lynn for each of five successive years.
The pertinent undisputed facts follow. In 1947 Zayre leased a parcel of real estate located at 286-294 Union Street in Lynn for a term of thirty years. The lease required Zayre as lessee to pay all real estate taxes on the premises. The assessors placed an assessed valuation of $151,000 on the premises for each of the five years…
2Cases cited9 opinions
- Board of Assessors of New Braintree v. Pioneer Valley Academy, Inc.Massachusetts Supreme Judicial Court · 1969
- Children's Hospital Medical Center v. Board of AssessorsMassachusetts Supreme Judicial Court · 1967
- Leen v. Board of Assessors of BostonMassachusetts Supreme Judicial Court · 1963
- Board of Assessors of Holyoke v. State Tax CommissionMassachusetts Supreme Judicial Court · 1969
- Cohen v. Assessors of BostonMassachusetts Supreme Judicial Court · 1962
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Coomey v. Board of Assessors of SandwichMassachusetts Supreme Judicial Court · 1975
- Palladino v. Board of AssessorsMassachusetts Supreme Judicial Court · 1977
- Irving Coven Construction & Realty, Inc. v. State Tax CommissionMassachusetts Appeals Court · 1977
- Chirillo v. Commissioner of RevenueMassachusetts Appeals Court · 1987
- Worldwide TechServices, LLC v. Comm'r of RevenueMassachusetts Supreme Judicial Court · 2017
2 more not listed; retrieve them via the Exa API.