Andrade v. City Council of Gloucester

The dispute in this case centers on a vote taken by the city council of Gloucester (city council) on September 27, 1988, which determined the percentages of the local tax levy to be borne by the various classes of real and personal property in the city. This determination of the tax factor was made pursuant to the statutory procedure governing the administration of local property taxes. G. L. c. 40, § 56 (1988 ed.) (“the city council ... in each city . . . shall annually first determine the percentages of the local tax levy to be borne by each class of real property . . . and personal…