Legal Opinion
Adams v. Board of Assessors
Massachusetts Appeals Court
Decided January 26, 2010No. 09-P-324PublishedCited by 7 opinions
1Opinion of the CourtSmith, J.
The board of assessors of Westport (assessors) appeals from a decision of the Appellate Tax Board (tax board) abating a conveyance tax assessed pursuant to G. L. c. 61A, § 12, on real estate owned by Milton and Marilyn Adams (taxpayers). We affirm.
Under G. L. c. 61A, the so-called Agricultural Classification Act,2 “the owner of five acres or more of land that has been in agricultural or horticultural use for the ‘two immediately preceding tax years,’ G. L. c. 61A, § 4, may apply to the board of *181assessors to have the land assessed on the basis of its value for agricultural purposes only, and…
2Cases cited14 opinions
- Baccanti v. MortonMassachusetts Supreme Judicial Court · 2001
- Deas v. DempseyMassachusetts Supreme Judicial Court · 1988
- Boston Professional Hockey Ass'n v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2005
- Town of Sudbury v. ScottMassachusetts Supreme Judicial Court · 2003
- Vittands v. SudduthMassachusetts Appeals Court · 1996
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3Cited by7 opinions
- Rauseo v. Board of Assessors of BostonMassachusetts Appeals Court · 2018
- Darden v. NoyesMassachusetts Superior Court · 2010
- Veolia Energy Boston, Inc. v. Board of Assessors of BostonMassachusetts Appeals Court · 2019
- Henry Komosa v. Board of Assessors of MontagueMassachusetts Appeals Court · 2024
- Russell Block Associates v. Board of Assessors of WorcesterMassachusetts Appeals Court · 2015
2 more not listed; retrieve them via the Exa API.