MacDonald v. Board of Assessors

The assessors of Mashpee have appealed from a decision of the Appellate Tax Board (board) granting a partial abatement of taxes assessed on certain real estate. They argue that the taxpayer’s appeal to the board should have been dismissed because the board lacked jurisdiction of the appeal and that the board erred in admitting certain evidence. We conclude that the board had jurisdiction of the appeal and that, because the proceedings before the board were under the informal procedure, the assessors have no right to present the evidentiary question in this court. We affirm the board’s…