Legal Opinion
SHOPPERS'WORLD v. Board of Assessors of Framingham
Massachusetts Supreme Judicial Court
Decided January 15, 1965PublishedCited by 56 opinions
1Opinion of the CourtCutter, J.
Shoppers’ World, Inc. (the taxpayer) owns 82.10 acres of land (the locus) in Framingham. The as sessors valued the locus in 1960 and 1961 at $393,400, and assessed at that valuation a real estate tax in each year. For each year an application for abatement was filed and an appeal 2 taken to the Appellate Tax Board (the board). The present appeal deals with the 1960 tax.
Experts’ appraisal reports (see fn. 1) put in evidence by the taxpayer indicated that the fair market value of the locus on January 1 of each of the years 1960 and 1961 was $330,000 or $335,000. An expert’s report placed in…
2Cases cited43 opinions
- Snowden v. HughesSupreme Court of the United States · 1944
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
- Cumberland Coal Co. v. Board of Revision of Tax Assessments in Greene Cty.Supreme Court of the United States · 1931
- Southern Pacific Company v. Cochise CountyArizona Supreme Court · 1963
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3Cited by56 opinions
- Picard v. ConnorSupreme Court of the United States · 1971
- New Boston Garden Corp. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1981
- Somers v. Converged Access, Inc.Massachusetts Supreme Judicial Court · 2009
- New England Power Company v. Town of BarnetSupreme Court of Vermont · 1976
- Kittery Electric Light Co. v. Assessors of KitterySupreme Judicial Court of Maine · 1966
51 more not listed; retrieve them via the Exa API.