Randolph Credit Union v. Board of Assessors

In a sense this case presents a variation on themes expressed in Tilcon Mass., Inc. v. Commissioner of Rev., 30 Mass. App. Ct. 264 (1991), and State St. Boston Corp. v. Commissioner of Rev., 30 Mass. App. Ct. 920 (1991), namely the high degree of compliance demanded with timetable requirements of abatement procedures in Massachusetts taxing statutes. Here the taxpayer’s appeal to the Appellate Tax Board was dismissed for want of jurisdiction because the taxpayer had not madé timely payment of the taxes as required by G. L. c. 59, § 64. From that dismissal the taxpayer has appealed.

Among the…