Keegan v. Assessors of Boston

Boylpark Inc., the owner of a parcel of land in Boston on January 1, 1951, was assessed the annual real estate tax for 1951 upon said premises. In January of that year it conveyed the land to the second mortgagee, one Raldne Corporation, in lieu of a foreclosure. Boylpark Inc. on September 26, 1951, filed an application with the assessors for an abatement of the tax. Raldne Corporation conveyed the premises on October 31,1951, to the appellant, Elizabeth A. Keegan, and she on the same day paid the tax in full. She filed an appeal in her own name with the Appellate Tax Board on March 26, 1952,…