Board of Assessors v. Commissioner of Revenue

The boards of assessors of the towns of Edgar-town and West Tisbury filed complaints in the Superior Court seeking declaratory and injunctive relief. The de*842fendant’s answer in each case asserted that the plaintiffs had failed to state a claim on which relief could be granted, and that the court lacked jurisdiction over the subject matter. The cases were set for hearing on the same day, and at that time, the parties submitted to the court a statement of agreed facts for each case. At the request of the parties, the cases were reported to the Appeals Court without decision. G. L. c. 231, § 111;…