C&S Wholesale Grocers, Inc. v. City of Westfield

This case raises the question whether it is unconstitutional for a municipality to impose taxes on real property improvements made after the statutory tax date of January 1. The challenged provision, under G. L. c. 59, § 2A (a), provides as follows:

“Real property for the purpose of taxation shall include *460all land within the commonwealth and all buildings and other things thereon or affixed thereto .... The assessors of each city and town shall determine the fair cash valuation of such real property for the purpose of taxation on the first day of January of each year. Notwithstanding the…