Massachusetts Institute of Technology v. Board of Assessors

This appeal arises from a decision by the Appellate Tax Board (board) dismissing, for lack of jurisdiction, applications for the abatement of real estate taxes for fiscal years 1991 and 1992 filed by the taxpayers, Massachusetts Institute of Technology (M.I.T.) and Kennedy Lofts Associates, a limited partnership (Kennedy Lofts), in connection with a parcel of land in Cambridge. M.I.T. and Kennedy Lofts had filed timely real estate tax abatement applications for fiscal years 1991 and 1992 with the board of assessors of Cambridge (assessors) which denied both applications. M.I.T. and Kennedy…