French v. Board of Assessors of Boston

These consolidated cases are appeals pursuant to G. L. c. 58A, § 13, from the decisions of the Appellate *482Tax Board (board) granting abatements to the appellees, taxpayers, from real estate taxes levied in the years 1977 through 1979. The appellant board of assessors of the city of Boston (city) challenges the board’s ruling that the lowest substantial class of real property in the city of Boston was the so called R-l single family residential, or single dwelling unit residential class. The city contends that the board’s ruling is erroneous (1) because the board failed to state its reasons or…