Children's Hospital Medical Center v. Board of Assessors

These are five appeals from a decision of the Appellate Tax Board refusing abatements of taxes pur suant to G. L. c. 59, § 5, as amended. The Children’s Hospital Medical Center (Children’s) claims exemption from a real estate tax for 1961, and Hospitals Laundry Association, Inc. (Association) claims exemptions on both realty and personalty for 1962 and 1963. The petitions before the Appellate Tax Board were under formal procedure and by way of appeal from the refusal of the assessors to make the abatements. The tax board made findings of fact and a report at the request of the taxpayers. G.…