Board of Assessors v. Commissioner of Revenue

The board of assessors of Marlborough (board) claims to be aggrieved by the action of the Commissioner of Revenue in determining the equalized valuation of its property subject to local taxation in an amount in excess of $125,000,000 beyond what the board claims is its total fair cash value. See G. L. c. 58, § 9, as amended by St. 1978, c. 514, § 40, and § 10A, as appearing in St. 1978, c. 514, § 42. The board appealed this determination to the Appellate Tax Board (A.T.B.). The appeal was mailed on June 18,1980, under conditions of certified mail. The A.T.B. received it on June 23, 1980. The…