Springfield Young Men's Christian Ass'n v. Board of Assessors

This is an appeal by the board of assessors of Springfield (hereafter called the assessors) from a decision by the Board of Tax Appeals (herein termed the board) abating certain taxes assessed against The Springfield Young Men’s Christian Association (described hereafter as the taxpayer). The main issue is whether parts of real estate of the taxpayer devoted to dormitory uses for its members are subject to taxation. Certain personal property is also involved.

The findings of fact made by the board relevant to the grounds of this decision are these: The taxpayer was formed by the consolidation…