Board of Assessors v. Commissioner of Revenue

Provincetown’s board of assessors (board) brought this action to establish the town’s right to receive payments in lieu of taxes under the provisions of G. L. c. 58, §§ 13-17, as in effect after St. 1978, c. 514, §§ 43-46, for a certain parcel of land located in the town and owned by the Commonwealth. The defendant (commissioner), based on her interpretation of § 15A, had determined in 1980 that the parcel was not eligible for inclusion in the listing furnished to the State Treasurer under § 16, the listing *226constituting the basis for the Commonwealth’s payments in lieu of taxes under § 17. A…