Legal Opinion
Middlesex Retirement System, LLC v. Board of Assessors
Massachusetts Supreme Judicial Court
Decided March 31, 2009PublishedCited by 14 opinions
1Opinion of the CourtSpina, J.
In a formal procedure under G. L. c. 58A, § 7, and G. L. c. 59, §§ 64 and 65, the Appellate Tax Board (board) upheld real and personal property assessments by the board of *496assessors of Billerica (assessors) against Middlesex Retirement System, LLC (LLC), for fiscal years 2004 through 2006. LLC is a limited liability company organized under the laws of Delaware, and is wholly owned and operated by the Middlesex Retirement System (MRS), a government entity organized under G. L. c. 34B, § 19. LLC appealed to the Appeals Court, and we transferred the case here on our own motion. The sole issue…
2Cases cited12 opinions
- My Bread Baking Co. v. Cumberland Farms, Inc.Massachusetts Supreme Judicial Court · 1968
- Attorney General v. M.C.K., Inc.Massachusetts Supreme Judicial Court · 2000
- Gurry v. Cumberland Farms, Inc.Massachusetts Supreme Judicial Court · 1990
- Inhabitants of Worcester County v. Mayor of WorcesterMassachusetts Supreme Judicial Court · 1874
- Caissie v. City of CambridgeMassachusetts Supreme Judicial Court · 1944
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Sebago v. Boston Cab Dispatch, Inc.Massachusetts Supreme Judicial Court · 2015
- Bridgewater State University Foundation v. Board of Assessors of BridgewaterMassachusetts Supreme Judicial Court · 2012
- Wade v. Touchdown Realty Grp., LLCDistrict Court, District of Columbia · 2019
- Keane v. Expeditors International of Washington, Inc.Court of Appeals for the First Circuit · 2025
- Board of Assessors v. Bridgewater State University FoundationMassachusetts Appeals Court · 2011
9 more not listed; retrieve them via the Exa API.