Gudanowski v. Town of Northbridge

After unsuccessfully seeking abatement of betterment assessments for the installation of sewers, the plaintiffs, landowners in the town of Northbridge, filed two actions in the Superior Court against the town and the county commissioners collectively seeking: (1) review of decisions by the county commissioners which denied their several applications for abatement of the taxes levied on the assessments, and (2) a declaration that the assessments were invalid. The defendants moved pursuant to Mass.R.Civ.P. 12(b)(1) and (6), 365 Mass. 755 (1974), to dismiss the complaints on the basis of lack of…