W.A. Wilde Co. v. Board of Assessors

W.A. Wilde Company, Inc. (taxpayer), appeals from a decision of the Appellate Tax Board (board) denying the taxpayer’s petitions to abate the fiscal year 2007 real estate taxes on two individual parcels situated in the town of Holliston (town). The question presented is whether, based on the text of G. L. c. 58A, § 12A, the board was obliged to assign the burden of going forward with the necessary proof to the town’s board of assessors (assessors), not the taxpayer, at the administrative hearing. The board refused. There was no error.

Facts. The taxpayer has been the lessee in possession of…