Legal Opinion
Kunelius v. Town of Stow
Court of Appeals for the First Circuit
Decided November 9, 2009No. 08-2393PublishedCited by 37 opinions
1Opinion of the Court
HOWARD, Circuit Judge.
Similar to other states, Massachusetts provides tax relief to landowners of agricultural, horticultural or forest land. When such land is converted to other uses, the Commonwealth requires landowners to compensate their respective municipalities. The compensation may be take the form of, for example, payment of a conveyance tax when the land is sold, or payment of roll-back taxes if the land otherwise ceases to qualify for preferential tax treatment. In addition to these tax features, Massachusetts law also provides that once a landowner decides to sell the land for…
2Cases cited66 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Home Building & Loan Assn. v. BlaisdellSupreme Court of the United States · 1934
- Energy Reserves Group, Inc. v. Kansas Power & Light Co.Supreme Court of the United States · 1983
- Trans-Spec Truck Service, Inc. v. Caterpillar Inc.Court of Appeals for the First Circuit · 2008
- Uno Restaurants, Inc. v. Boston Kenmore Realty Corp.Massachusetts Supreme Judicial Court · 2004
61 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Correia v. Deutsche Bank National Trust Co. Ex Rel. Pooling & Servicing Agreement Series ITF INABS-2005-A (In Re Correia)Bankruptcy Appellate Panel of the First Circuit · 2011
- Bukuras v. Mueller Group, LLCCourt of Appeals for the First Circuit · 2010
- Evans Cabinet Corp. v. Kitchen International, Inc.Court of Appeals for the First Circuit · 2010
- Frappier v. Countrywide Home Loans, Inc.Court of Appeals for the First Circuit · 2011
- Klaucke v. DalyCourt of Appeals for the First Circuit · 2010
32 more not listed; retrieve them via the Exa API.