Legal Opinion
H-C Health Services, Inc. v. Board of Assessors
Massachusetts Appeals Court
Decided May 12, 1997No. 96-P-856PublishedCited by 11 opinions
1Opinion of the CourtGillerman, J.
The board of assessors of South Hadley (town) appeals from the decision of the Appellate Tax Board (ATB) granting abatements of taxes for the years 1992 and 1993 on real estate and personal property assessed to H-C Health Services, Inc., and Falls Nursing Home, Inc. (together referred to as the appellees).
The appellees are each organized as business corporations under the provisions of G. L. c. 156B. The ATB ruled (I) that to qualify for the charitable exemption under G. L. c. 59, § 5, Third,2 a corporation need not be organized under G. L. c. 180 and (ii) that “for purposes of qualification…
2Cases cited6 opinions
- Harvard Community Health Plan, Inc. v. Board of Assessors of CambridgeMassachusetts Supreme Judicial Court · 1981
- Beardsley v. Board of AssessorsMassachusetts Supreme Judicial Court · 1976
- Brown, Rudnick, Freed & Gesmer v. BD OF ASS. OF BOSTONMassachusetts Supreme Judicial Court · 1983
- Board of Assessors v. Vincent ClubMassachusetts Supreme Judicial Court · 1966
- Supermarkets General Corp. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1988
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- St. Joseph's Living Center, Inc. v. Town of WindhamSupreme Court of Connecticut · 2009
- Western Massachusetts Lifecare Corp. v. Board of AssessorsMassachusetts Supreme Judicial Court · 2001
- Bridgewater State University Foundation v. Board of Assessors of BridgewaterMassachusetts Supreme Judicial Court · 2012
- Middlesex Retirement System, LLC v. Board of AssessorsMassachusetts Supreme Judicial Court · 2009
- New Habitat, Inc. v. Tax CollectorMassachusetts Supreme Judicial Court · 2008
6 more not listed; retrieve them via the Exa API.