Mount Auburn Hospital v. Board of Assessors of Watertown

The taxpayer, Mount Auburn Hospital (hospital), which is based in Cambridge, purchased over eleven acres of land and a 440,000 square foot building at 705 Mount Auburn Street in Watertown (property) in September, 1991. The hospital, which only occupied part of the building, appealed the real estate taxes assessed against the property by the board of assessors of Watertown (assessors) for fiscal years. 1993 and 1994. After hearing the evidence, the Appellate Tax Board (board) granted abatements to the hospital for both years. Both the hospital and the assessors argue on appeal that the board…