Legal Opinion
Boston Gas Co. v. Board of Assessors
Massachusetts Supreme Judicial Court
Decided January 20, 2011PublishedCited by 12 opinions
1Opinion of the CourtCowin, J.
Boston Gas Company, doing business as Key span Energy Delivery New England (company), made timely application to the board of assessors of Boston (assessors) for abatement of the tax imposed on its rate-regulated3 utility property in the city of Boston (city) in fiscal year 2004.4 At issue are separate assessments of the company’s personal property and real property. After being denied abatements by the assessors, the company appealed to the Appellate Tax Board (board). With respect to the personal property, the board determined that a valuation methodology according equal weight to the…
2Cases cited32 opinions
- New Boston Garden Corp. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1981
- City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
- Cohen v. Board of Registration in PharmacyMassachusetts Supreme Judicial Court · 1966
- Boston Gas Co. v. Assessors of BostonMassachusetts Supreme Judicial Court · 1956
- Attorney General v. Department of Public UtilitiesMassachusetts Supreme Judicial Court · 1983
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3Cited by12 opinions
- Williams v. American Honda Finance Corp.Massachusetts Supreme Judicial Court · 2018
- Schussel v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2015
- Massachusetts Electric Co. v. Department of Public UtilitiesMassachusetts Supreme Judicial Court · 2014
- Morway v. GianniMassachusetts District Court, Appellate Division · 1973
- Thompson v. Civil Service CommissionMassachusetts Appeals Court · 2016
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