Martha's Vineyard Land Bank Commission v. Board of Assessors

The Martha’s Vineyard Land Bank Commission (commission) has appealed a decision of the Appellate Tax Board (ATB) that denied the commission’s petition for abatement of the last two quarterly payments of the real property tax assessed for fiscal year 2002 on a piece of land in West Tisbury then owned by the commission. The ATB’s decision was unaccompanied by findings (unsurprisingly, since the parties had stipulated to the material facts) or opinion. It upheld a decision of the board of assessors of West Tisbury (assessors) that had denied — also without findings or opinion — the commission’s…