Legal Opinion
Board of Assessors of Sandwich v. COMMR. OF REVENUE
Massachusetts Supreme Judicial Court
Decided December 20, 1984PublishedCited by 7 opinions
1Opinion of the CourtO’Connor, J.
This is an appeal by the Commissioner of Revenue (Commissioner) from a decision of the Appellate Tax Board (board) holding that the Commissioner failed to comply with G. L. c. 58, § 13, in valuing State owned lands in the town of Sandwich. The board of assessors of Sandwich (assessors) had appealed to the board from the Commissioner’s determination that the value of State owned lands located in Sandwich as of January 1, 1980, was $12,433,000. The board found that the value of the lands was $29,208,000. We reverse the board’s decision modifying the Commissioner’s determination of valuation,…
2Cases cited7 opinions
- Spence v. Boston Edison Co.Massachusetts Supreme Judicial Court · 1983
- Blakeley v. Board of AssessorsMassachusetts Supreme Judicial Court · 1984
- MacIoci v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1982
- Attorney General v. Administrative Justice of Boston Municipal Court Department of Trial CourtMassachusetts Supreme Judicial Court · 1981
- Board of Assessors v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1981
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Receiver of the Boston Housing Authority v. Commissioner of Labor & IndustriesMassachusetts Supreme Judicial Court · 1985
- Town of Boylston v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2001
- In re the Valuation of MCI WorldCom Network Services, Inc.Massachusetts Supreme Judicial Court · 2009
- New Boston Garden Corp. v. Board of AssessorsMassachusetts Appeals Court · 1987
- W.A. Wilde Co. v. Board of AssessorsMassachusetts Appeals Court · 2013
2 more not listed; retrieve them via the Exa API.