Board of Assessors v. Baumann

Under G. L. c. 59, § 5, Eighteenth, as amended through St. 1965, c. 620, § 2, the following property is exempted from taxation: “Any portion of the estates of persons who by reason of age, infirmity and poverty are in the judgment of the assessors unable to contribute fully toward the public charges.” The taxpayers applied for the exemption and the assessors denied the application. On the taxpayers’ appeal, the Appellate Tax Board ruled that the taxpayers were entitled to the exemption and granted an abatement of tax. We hold that the board had no jurisdiction over the case and order the…