Board of Assessors v. Commissioners of Hampshire County

Under G. L. c. 59, § 5, Eighteenth (1992 ed.), the following property is exempted from taxation: “Any portion of the estates of persons who by reason of age, infirmity and poverty . . . are in the judgment of the assessors unable to contribute fully toward the public charges.” Pris-*405cilia King (taxpayer), applied for the exemption for property owned by her in Worthington, and the plaintiff, the board of assessors (assessors) of Worthington, denied the application. The taxpayer then appealed to the defendant, the commissioners of Hampshire County (commissioners), pursuant to G. L. c. 59, § 64…