Legal Opinion
Boston Edison Co. v. Board of Assessors
Massachusetts Supreme Judicial Court
Decided December 13, 1984PublishedCited by 5 opinions
1Opinion of the CourtAbrams, J.
The central issue on this appeal is the proper formula to be applied in valuing taxable personal property owned by Boston Edison Company (Edison) in Watertown for the fiscal years 1976, 1977, and 1978. The Appellate Tax Board (board), on remand from this court, Boston Edison Co. v. Assessors of Watertown, 387 Mass. 298, 308 (1982) (Watertown I), determined to value Edison’s property by giving 97% weight to the property’s net book cost (or rate base value) and 3% to its depreciated reproduction cost (DRC).1 The assessors contend that the board’s decision was erroneous as a matter of law and…
2Cases cited8 opinions
- People ex rel. New York Stock Exchange Building Co. v. CantorAppellate Division of the Supreme Court of the State of New York · 1927
- Boston Edison Co. v. Board of Assessors of WatertownMassachusetts Supreme Judicial Court · 1982
- People Ex Rel. New York Stock Exchange Building Co. v. CantorNew York Court of Appeals · 1928
- Montaup Electric Co. v. Bd. of Assessors of WhitmanMassachusetts Supreme Judicial Court · 1984
- Consolidated Edison Co. of New York, Inc. v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1981
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3Cited by5 opinions
- Transcontinental Gas Pipe Line Corp. v. Bernards TownshipSupreme Court of New Jersey · 1988
- Boston Edison Co. v. Board of Assessors of BostonMassachusetts Supreme Judicial Court · 1988
- Stow Municipal Electric Department v. Department of Public UtilitiesMassachusetts Supreme Judicial Court · 1997
- Irving Saunders Trust v. Board of AssessorsMassachusetts Appeals Court · 1989
- Boston Gas Co. v. Board of Assessors of BostonMassachusetts Appeals Court · 2012