Legal Opinion

PELLEVERDE CAPITAL, LLC v. BOARD OF ASSESSORS OF WEST BRIDGEWATER (and two consolidated cases ).

Massachusetts Appeals Court

Decided September 21, 2022Published

1Opinion of the Court

PELLEVERDE CAPITAL, LLC vs. BOARD OF ASSESSORS OF WEST BRIDGEWATER, 101 Mass. App. Ct. 739

PELLEVERDE CAPITAL, LLC vs. BOARD OF ASSESSORS OF WEST BRIDGEWATER (and two consolidated cases [Note 1]).

101 Mass. App. Ct. 739

January 13, 2022 - September 21, 2022

Court Below: Appellate Tax Board

Present: Rubin, Wolohojian, Blake, JJ.

No. 21-P-424.

Taxation, Personal property tax: abatement, Exemption. Municipal Corporations, Property. Statute, Construction.

The Appellate Tax Board did not err in concluding that municipal properties supplied with power from the taxpayer's solar photovoltaic facility were…

2Cases cited17 opinions

  1. Commonwealth v. Zone Book, Inc.Massachusetts Supreme Judicial Court · 1977
  2. Boston Professional Hockey Ass'n v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2005
  3. Boylston Water District v. Tahanto Regional School DistrictMassachusetts Supreme Judicial Court · 1967
  4. Burr v. City of BostonMassachusetts Supreme Judicial Court · 1911
  5. Mullica West, Ltd. v. United StatesSupreme Court of the United States · 2009

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