Legal Opinion
New Bedford Gas & Edison Light Co. v. Board of Assessors
Massachusetts Supreme Judicial Court
Decided October 14, 1975PublishedCited by 49 opinions
1Opinion of the CourtTauro, C.J.
This is an appeal by New Bedford Gas and Edison Light Company (taxpayer) from a decision of the Appellate Tax Board (board) allowing a motion to dismiss its petition.
The taxpayer seeks abatement of certain local taxes on tangible personal property assessed for 1973 by the board of assessors of the town of Dartmouth (assessors) for the benefit of the town of Dartmouth and three fire districts. The taxpayer’s petition, brought under the formal procedure (G. L. c. 58A, § 7), alleged that “[o]n or about September 15, 1973 . . . four bills or "notices of taxes” were sent to the taxpayer, that…
2Cases cited21 opinions
- Board of Assessors v. Suffolk Law SchoolMassachusetts Supreme Judicial Court · 1936
- Sherman v. Rent Control Board of BrooklineMassachusetts Supreme Judicial Court · 1975
- Old Colony Railroad v. Assessors of QuincyMassachusetts Supreme Judicial Court · 1940
- Assessors of Dover v. Dominican Fathers Province of St. JosephMassachusetts Supreme Judicial Court · 1956
- Board of Assessors of New Braintree v. Pioneer Valley Academy, Inc.Massachusetts Supreme Judicial Court · 1969
16 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- New Boston Garden Corp. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1981
- Town of Burlington v. Department of Education for the Commonwealth of Massachusetts, Town of Burlington v. Department of Education for the Commonwealth of Massachusetts, John Doe, Etc., Town of Burlington v. Department of Education for the Commonwealth of MassachusettsCourt of Appeals for the First Circuit · 1984
- Schulte v. Director of the Division of Employment SecurityMassachusetts Supreme Judicial Court · 1975
- Gamache v. Mayor of North AdamsMassachusetts Appeals Court · 1983
- Covell v. Department of Social ServicesMassachusetts Supreme Judicial Court · 2003
44 more not listed; retrieve them via the Exa API.