Lasell Village, Inc. v. Board of Assessors of Newton

Lasell Village, Inc. (Lasell), owns and operates a continuing care retirement community (the Village) situated on land leased to it by Lasell College (the college). Village residents were, as of 2001, required to participate annually in various educational activities offered by the college and Lasell. When, for fiscal year 2002, the board of assessors of Newton (assessors) assessed a tax on the real estate being used and occupied by the Village, Lasell applied for an abatement from the Appellate Tax Board (the board). On appeal from the board’s denial of the application, Lasell argues that…