Litton Business Systems, Inc. v. Commissioner of Revenue

This case began as the first test of taxation of property by a city pursuant to the “Classification Amendment” to the Constitution of the Commonwealth. Part II, c. 1, § 1, art. 4 of the Massachusetts Constitution, as amended by art. 112 of the Articles of Amendment, approved November 7, 1978. See G. L. c. 40, § 56, as amended by St. 1980, c. 261, § 2. The Commissioner of Revenue (Commissioner) certified that the city of Fitchburg (city) was assessing property at full and fair cash valuation and determined a “minimum residential factor” pursuant to G. L. c. 58, § 1A. The city put into effect a…