Boston Edison Co. v. Board of Assessors of Boston

We deal with cross appeals from a decision of the Appellate Tax Board (board) concerning local real estate tax assessments on property of the Boston Edison Company (Edison) on Summer Street in South Boston for the six tax years 1977 through 1982. The board’s decision granted Edison abatements averaging approximately $6,000,000 for each of the tax years 1977, 1978, and 1979, and slightly more than $900,000 for the 1981 tax year. The board granted Edison no abatements for the 1980 and 1982 tax years.

There are two major areas of disagreement between the parties. The first is whether the board…