Assessors of West Springfield v. Eastern States Exposition

This is an appeal by the board of assessors of West Springfield from a decision of the Appellate Tax Board abating a tax assessed for the year 1948 upon the Coliseum Building, so called, and appurtenant land owned by the Eastern States Exposition, an incorporated agricultural society (hereinafter called the Exposition). That was the first year in which a tax had been assessed upon this building, which the Appellate Tax Board decided came within that portion of G. L. (Ter. Ed.) c. 59, § 5, reading: “The following property . . . shall be exempt from taxation : . . . Fourth, Real and personal…