Roda Realty Trust v. Board of Assessors of Belmont

The taxpayer appeals from a decision of the Appellate Tax Board (board) dismissing for lack of jurisdiction its appeal from the refusal of the board of assessors of Belmont (assessors) to abate a 1981 real estate tax. G. L. c. 58A, § 13. The taxpayer filed its appeal to the board under the informal procedure, G. L. c. 58A, § 7A, on February 25, 1981. In its statement to the board the taxpayer alleged that the tax was assessed to Arthur J. Metaxas and Georgia Metaxas as of January 1, 1980, and to the taxpayer as of February 14, 1980; that the tax was paid on November 14, 1980; that the…