Board of Assessors v. New England Oyster House, Inc.

The board of assessors of Lynnfield appeals from the decision of the Appellate Tax Board (the board) granting abatements of 1969 and 1970 real estate taxes to the New England Oyster House, Inc. (New England).

New England operates a restaurant in Lynnfield on the northbound side of Route 1, a main divided highway often called the Newburyport Turnpike. The restaurant is situated on approximately three and one-half acres, of which about two acres have been improved by grading, installation of a paved parking area and other landscaping. The building, constructed in 1968, is a one story frame…