Reliable Electronic Finishing Co. v. Board of Assessors

Reliable Electronic Finishing Co., Inc. (taxpayer), appeals from a decision of the Appellate Tax Board (board) that denied to the taxpayer an abatement of the local real estate tax assessed as of January 1, 1987, against property that had been contaminated during the taxpayer’s electroplating operations on the site in Canton. The taxpayer sought to demonstrate before the board that the cost of cleaning up the site, in accordance with the mandates of a February, 1984, consent judgment, had a substantial negative effect on the fair cash value of the property. The board ruled that the taxpayer…