Montaup Electric Co. v. Bd. of Assessors of Whitman

Montaup Electric Company (Montaup) appeals to this court pursuant to G. L. c. 58A, § 13, from the decision of the Appellate Tax Board (board) upholding the valuation of its personal property for the fiscal years 1979, 1980, and 1981 by the board of assessors of Whitman (assessors) . We conclude that the board committed reversible error by disregarding relevant evidence of fair cash value without a legally supportable justification. We therefore remand the case to the board for a redetermination of the fair cash value of Montaup’s property.

The following facts are undisputed. Montaup is a…