Board of Assessors v. Leo

On January 27, 1971, Ralph Leo and Jennie Leo (owners) filed with the Appellate Tax Board (board) (a) a written statement requesting the abatement of $4,576 in taxes on their real estate allegedly assessed at $130,000 more than its fair cash value for the year 1970, (b) an election to be heard under the informal procedure permitted by G. L. c. 58A, § 7A, as amended through St. 1945, c. 621, § 3, and (c) a written waiver, required by § 7A, of their right of appeal to this court except on “questions of law raised by the pleadings or by *48an agreed statement of facts or shown by the report of the…