Mashpee Wampanoag Indian Tribal Council, Inc. v. Board of Assessors

The Appellate Tax Board (board) determined

that a parcel of land owned by the Mashpee Wampanoag Indian Tribal Council, Inc. (council), had no fair cash value because of restrictions contained in the deed by which the council acquired the parcel from the town of Mashpee. The assessors have appealed. We rule that the deed restrictions do not compel a determination as a matter of law that the parcel has no value. We reverse the board’s decision and remand the proceedings for further consideration.

On May 28, 1975, pursuant to town meeting authorization and for a consideration of $500, the town…