Legal Opinion
Board of Assessors of Swampscott v. LYNN SAND & STONE
Massachusetts Supreme Judicial Court
Decided December 10, 1971PublishedCited by 11 opinions
1Opinion of the CourtCutter, J.
This is an appeal by the assessors under G. L. c. 58A, § 13 (as amended through St. 1969, c. 692), from a decision of the Appellate Tax Board (the board) abating a 1966 real estate tax on Lynn Sand & Stone Company (Company). The board, at the assessors’ request, made findings and a report on July 17, 1970. On August 18, 1970, the assessors filed in the county court a copy of the record before the board. The assessors, however, “failed to serve by registered mail or in any other manner upon . . . [Company] a copy of the claim of appeal,” to file an affidavit of service of notice that they had…
2Cases cited14 opinions
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
- Courier Citizen Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1971
- State Tax Commission v. John Hancock Mutual Life InsuranceMassachusetts Supreme Judicial Court · 1960
- Board of Assessors of Holyoke v. State Tax CommissionMassachusetts Supreme Judicial Court · 1969
- Staman v. Board of AssessorsMassachusetts Supreme Judicial Court · 1966
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Joseph Giacobbe v. First Coolidge Corp.Massachusetts Supreme Judicial Court · 1975
- Ladish Malting Co. v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 1980
- Joseph T. Rossi Corp. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1975
- Boston Edison Co. v. Board of Assessors of BostonMassachusetts Supreme Judicial Court · 1988
- McCoyMassachusetts Appeals Court · 1974
6 more not listed; retrieve them via the Exa API.