Legal Opinion
CFM Buckley/North, LLC v. Board of Assessors
Massachusetts Supreme Judicial Court
Decided March 16, 2009PublishedCited by 7 opinions
1Opinion of the CourtMarshall, C.J.
These three appeals from a decision of the Appellate Tax Board (board) denying tax exemptions and abatements of taxes require that we consider whether a limited liability company (LLC) may qualify as a “charitable organization” for purposes of G. L. c. 59, § 5, Third.1 The taxpayers each *405operate a nursing home facility, and each claims exemptions from taxes assessed on both realty and personalty for one or more fiscal years. In each case, the municipality refused the taxpayer’s application or applications for exemption and tax abatement, and the taxpayers filed separate petitions challenging…
2Cases cited25 opinions
- Boston Chamber of Commerce v. Assessors of BostonMassachusetts Supreme Judicial Court · 1944
- Condon v. HaitsmaMassachusetts Supreme Judicial Court · 1950
- Pielech v. Massasoit Greyhound, Inc.Massachusetts Supreme Judicial Court · 1996
- Boston Symphony Orchestra, Inc. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1936
- Massachusetts Medical Society v. Assessors of BostonMassachusetts Supreme Judicial Court · 1960
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3Cited by7 opinions
- Rhodes v. AIG Domestic Claims, Inc.Massachusetts Supreme Judicial Court · 2012
- Alliance to Protect Nantucket Sound, Inc. v. Energy Facilities Siting BoardMassachusetts Supreme Judicial Court · 2010
- Raytheon Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2009
- NES Rentals v. Maine Drilling & Blasting, Inc.Massachusetts Supreme Judicial Court · 2013
- Kain v. Department of Environmental ProtectionMassachusetts Supreme Judicial Court · 2016
2 more not listed; retrieve them via the Exa API.