Legal Opinion
Russell Block Associates v. Board of Assessors of Worcester
Massachusetts Appeals Court
Decided September 16, 2015No. AC 14-P-283Published
1Opinion of the CourtBrown, J.
The board of assessors of Worcester (assessors) challenges a decision of the Appellate Tax Board (board) granting the taxpayer an abatement of the fiscal year (FY) 2012 tax on its parking garage. The issue for consideration is whether the board erred by finding and ruling that the subject property was a multiple-use property appropriately classified as part residential and part commercial.1 See G. L. c. 59, § 2A(h). We conclude that the board’s classification determination was a reasonable interpretation of the statutory language. Accordingly, we affirm the decision of the board.
*3521. Facts. We…
2Cases cited18 opinions
- Adult Home at Erie Station, Inc. v. Assessor & Board of Assessment ReviewNew York Court of Appeals · 2008
- Town of Sudbury v. ScottMassachusetts Supreme Judicial Court · 2003
- Henry v. Board of Appeals of DunstableMassachusetts Supreme Judicial Court · 1994
- French v. Board of Assessors of BostonMassachusetts Supreme Judicial Court · 1981
- Milton Hospital & Convalescent Home v. Board of AssessorsMassachusetts Supreme Judicial Court · 1971
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