Analogic Corp. v. Board of Assessors

The parties have filed cross appeals from a decision of the Appellate Tax Board (board) granting real estate tax abatements totaling $1,483,339.27 for fiscal years 1989 through 1994 from taxes levied against a hotel and a manufacturing facility in Peabody owned by Analogic Corporation (Analogic). On appeal, the assessors challenge (1) the sufficiency of the evidence presented by Analogic in support of abatements for its hotel, and (2) the board’s failure to consider their evidence of comparable sales in arriving at its valuation of the hotel. In regard to the valuation of the hotel, Analogic…