Legal Opinion
Henry Perkins Co. v. Board of Assessors
Massachusetts Supreme Judicial Court
Decided January 17, 1979PublishedCited by 5 opinions
1Opinion of the CourtKaplan, J.
We review a decision of the Appellate Tax Board (Board) which, on a taxpayer’s appeal pursuant to the "formal” procedure (G. L. c. 58A, § 7), upheld the board of assessors of the town of Bridgewater in its refusal to abate an assessment of property taxes for a one and one-half year period (January 1, 1974-June 30, 1975) on a certain building owned by the taxpayer. The claim for abatement went on the ground that the building was exempt from tax as a property installed for the purpose of eliminating industrial waste and thereby reducing atmospheric pollution within the meaning of G. L. c. 59, §…
2Cases cited16 opinions
- Weyerhaeuser Co. v. Department of EcologyWashington Supreme Court · 1976
- Statler Industries, Inc. v. Board of Environmental ProtectionSupreme Judicial Court of Maine · 1975
- Illinois Cereal Mills, Inc. v. Department of RevenueAppellate Court of Illinois · 1976
- Ethyl Corp. v. AdamsSupreme Judicial Court of Maine · 1977
- Meijer, Inc. v. State Tax CommissionMichigan Court of Appeals · 1975
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3Cited by5 opinions
- French v. Board of Assessors of BostonMassachusetts Supreme Judicial Court · 1981
- Xtra, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1980
- Commissioner of Revenue v. McGraw-Hill, Inc.Massachusetts Supreme Judicial Court · 1981
- CFM Buckley/North, LLC v. Board of AssessorsMassachusetts Supreme Judicial Court · 2009
- French v. Board of Assessors of BostonMassachusetts Supreme Judicial Court · 1981