Wellington Management Co. v. City of Boston

Background

Plaintiff, a financial services company, at all pertinent times maintained two offices within the City of Boston: 75 State Street and 200 State Street. In February 1991, plaintiff filed two “Forms of List” with the City of Boston Assessing Department, see, G.L.c.59, §29, for the purpose of paying personal property taxes for fiscal year (“FY”) 1992.

The Forms of List provided an inventory of taxable tangible personal property at each location.

On one Form of List, plaintiff provided, on the appropriate blank lines, the business address of the 200 State Street office, and the location…