Board of Assessors v. State Tax Commission

This is an appeal pursuant to G. L. c. 58A, § 13, as amended, by the board of assessors of Salem (assessors) from a decision of the Appellate Tax Board (board). The board dismissed the assessors’ petition for a correction of the State Tax Commission’s (commission) valuation of certain State owned lands, as not timely filed *411under G. L. c. 58, § 14.1 The board made findings of fact and a report pursuant to G. L. c. 58A, § 13. We state the facts as found by the board.2

The commission mailed notice of its decision on May 30, 1975, and the petition for correction was filed on June 10, 1975, eleven…