Assessors of Boston v. Garland School of Home Making

This is an appeal by the board of assessors of the city of Boston (herein called the assessors) from a decision of the board of tax appeals (herein called the board). G. L. (Ter. Ed.) c. 58A, § 13, as amended by St. 1933, c. 321, § 7. The Garland School of Home Making (herein called the taxpayer) was assessed as the owner of certain parcels of land and the buildings thereon in said city as of April 1, 1932, and April 1, 1933. It seasonably filed applications for abatement, which were not acted upon by the assessors within four months, and appealed to the board. The board decided that the…