Board of Assessors v. Iron Rail Fund of Girls Clubs of America, Inc.

This is an appeal by the board of assessors of the town of Hamilton (assessors) from the decision of the Appellate Tax Board (board) granting an abatement of 1972 real estate taxes on two parcels of land to the Iron Rail Fund of Girls Clubs of America, Inc. (Iron Rail). The assessors valued Iron Rail’s Hamilton real *302estate at $159,980 and assessed a tax thereon in the amount of $6,239.22. On October 1, 1972, Iron Rail filed applications for abatement of this tax on the ground that it was a charitable organization exempted from such taxes by G. L. c. 59, § 5, Third.1 On October 27, 1972, the…