Legal Opinion
Western Massachusetts Lifecare Corp. v. Board of Assessors
Massachusetts Supreme Judicial Court
Decided May 11, 2001PublishedCited by 20 opinions
1Opinion of the CourtSosman, J.
Western Massachusetts Lifecare Corporation (Western) has appealed from a decision of the Appellate Tax Board (board) rejecting Western’s request for a property tax abatement. Western claims that it is entitled to a charitable exemption pursuant to G. L. c. 59, § 5, Third. If not exempt, Western further claims that the assessment by the board of assessors of Springfield (assessors) overvalued the property. We transferred its appeal to this court on our own motion. We agree with the board that Western is not entitled to the charitable exemption of G. L. c. 59, § 5, Third, and that Western has…
2Cases cited18 opinions
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
- Delano Growers' Cooperative Winery v. Supreme Wine Co.Massachusetts Supreme Judicial Court · 1985
- Boston Chamber of Commerce v. Assessors of BostonMassachusetts Supreme Judicial Court · 1944
- New England Sanitarium v. Inhabitants of StonehamMassachusetts Supreme Judicial Court · 1910
- Boston Symphony Orchestra, Inc. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1936
13 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Boston Regional Medical Center, Inc. v. Reynolds (In Re Boston Regional Medical Center, Inc.)Court of Appeals for the First Circuit · 2005
- Conners v. Northeast Hospital Corp.Massachusetts Supreme Judicial Court · 2003
- Eldertrust of Florida, Inc. v. Town of EpsomSupreme Court of New Hampshire · 2007
- Re Appeal of Dunwoody VillageCommonwealth Court of Pennsylvania · 2012
- Zimmerman v. Cambridge Credit Counseling Corp.Court of Appeals for the First Circuit · 2005
15 more not listed; retrieve them via the Exa API.