Belair Construction Co. v. Board of Assessors

The aggregate real estate tax for 1980 on the taxpayer’s property was $62,496.00. The real estate tax bill also indicated a water lien in the amount of $1,059.96. On January 28, 1980, within thirty days of the sending of the tax bill for the fiscal year 1980, the taxpayer paid an amount of $32,307.96, and on April 30, 1980, paid an additional $11,755.52.

The board, pursuant to G. L. c. 59, § 64, found that, based on the three-year average of real estate taxes assessed, a tax of $43,004.27 was due. At the close of the board’s hearing, the assessors moved to dismiss the taxpayer’s petition for…