Parkinson v. Board of Assessors of Medfield

This is an appeal from a decision of the Appellate Tax Board, which affirmed the refusal of the board of assessors of Medfield (board) to abate the tax assessed on real estate owned by Ellen L. Parkinson. We conclude that the conservation easement granted by Parkinson, which placed substantial restrictions on the future development of her land, was invalid and unenforceable. Consequently, the board correctly refused to consider those restrictions when it assessed the value of her property.

Ellen L. Parkinson was the owner of three parcels of land, totalling 82.17 acres, in Medfield. The…