SDCO St. Martin, Inc. v. City of Marlborough

OPINION AND ORDER

O’TOOLE, District Judge.

I. Introduction

The plaintiff, SDCO St. Martin (“St.Martin”), owns a building that is located partly in the City of Marlborough (the “City”) and partly in the Town of South-borough, straddling the border between those municipalities. For a number of years, St. Martin has made payments to the City under an agreement made between the City and a prior owner of the parcel on which the building sits that were characterized then (and still are by the City) as “payments in lieu of taxes” (“PILOT”). St. Martin by this action seeks a declaratory judgment that…