Nature Church v. Board of Assessors

This case is here on appeal from a decision of the Appellate Tax Board (board), refusing to grant the appellant an exemption from taxation for the fiscal year 1978 for certain real estate located in Belchertown. The board, after hearing the merits of the case, concluded that it had no jurisdiction to decide the matter. We find no error.

Eric Walgren, pro se. Stephen B. Monsein for the defendant.

The defendant board of assessors denied the appellant’s application for an abatement on December 19, 1977. The appellant received notice of , the denial that same day. A party aggrieved by such a denial…