Legal Opinion
Board of Assessors v. Sgarzi
Massachusetts Supreme Judicial Court
Decided May 28, 1975PublishedCited by 9 opinions
1Opinion of the CourtTauro, C.J.
The board of assessors of Kingston (assessors) assessed a parcel of real estate owned by Robert D. Sgarzi and Edward H. Valla (taxpayers) at $6,000 for the year 1973. The taxpayers paid the tax2 as assessed and, thereafter, made application to the assessors for an abatement of the tax. From the assessors’ refusal to grant a tax abatement, the taxpayers appealed to the Appellate Tax Board (board) under the informal procedure. G. L. c. 58A, § 7A. The board rendered a decision reducing the assessed valuation of the parcel to $1,800 and granted an abatement of the tax paid. The assessors…
2Cases cited10 opinions
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- Birnbaum v. PamoukisMassachusetts Supreme Judicial Court · 1938
- SHOPPERS'WORLD v. Board of Assessors of FraminghamMassachusetts Supreme Judicial Court · 1965
- Commissioner of Corporations & Taxation v. J. G. McCrory Co.Massachusetts Supreme Judicial Court · 1932
- Leen v. Board of Assessors of BostonMassachusetts Supreme Judicial Court · 1963
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Tregor v. Board of Assessors of BostonMassachusetts Supreme Judicial Court · 1979
- Roda Realty Trust v. Board of Assessors of BelmontMassachusetts Supreme Judicial Court · 1982
- Opinion of the Justices to the House of RepresentativesMassachusetts Supreme Judicial Court · 1979
- Chomerics, Inc. v. Board of AssessorsMassachusetts Appeals Court · 1978
- Meadowbrooke Day Care Center, Inc. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1978
4 more not listed; retrieve them via the Exa API.