Phifer v. Board of Assessors

The trustee of Colonial Way Realty Trust (the taxpayer) appeals from a decision for the assessors of Cohas-set (the assessors) of the Appellate Tax Board (A.T.B.) dismissing “for want of jurisdiction” the taxpayer’s appeal to the A.T.B. under the so-called “informal procedure” set forth in G. L. c. 5 8A, § 7A, in respects inserted by St. 1935, c. 447, and as most recently amended by St. 1980, c. 572, §§ 13, 14. See Nichols, Taxation in Massachusetts 211-212 (3d ed. 1938 & Supp. 1939, at 7). Compare the ambiguous statement in Bailey and Van Dorn, Taxation § 531, at 471-472 (1986). The asserted…