Milton Hospital & Convalescent Home v. Board of Assessors

This is an appeal by the Milton Hospital and Convalescent Home (hospital) from a decision of the Appellate Tax Board (board) upholding the action of the board of assessors (assessors) of the town of Milton in refusing to abate the taxes on a portion of the hospital’s real estate for the years 1967 and 1968. Although the controversy involves the taxes for the two years, the record before us is limited to the proceedings on the 1967 taxes, with a stipulation that the decision of this court thereon will be binding on the parties as to the 1968 taxes.

The question is whether G. L. c. 59, § 5,…