Meadowbrooke Day Care Center, Inc. v. Board of Assessors

Meadowbrooke Day Care Center, Inc. (Meadowbrooke), appeals to this court from a decision of the Appellate Tax Board (board) affirming the denial by the assessors of Lowell of an application for abatement of tax for the first half of 1974 on real property owned and occupied by Meadowbrooke. Meadowbrooke’s contention, which failed, was that the property was exempt from the tax under G. L. c. 59, § 5, Third, as property of a “literary, benevolent, charitable or scientific institution.”

We find ourselves obliged on the present record to reverse the board’s decision and remand the case to the board…