Coomey v. Board of Assessors of Sandwich

This is an appeal from a decision of the Appellate Tax Board (the board) upholding the refusal of the board of assessors of Sandwich (the assessors) to abate real estate taxes for the year 1972.

The taxpayers own four parcels of land in the town of Sandwich. They lease the dwellings on three of the parcels to various tenants for summer and year-round habitation. For the year 1972, the assessors valued the four parcels and buildings at an aggregate figure of $91,000 2 and assessed taxes in the amount of $2,047.50. 3 The taxpayers made applications to the assessors for abatements of the taxes.…