Legal Opinion

Donovan v. City of Haverhill

Massachusetts Supreme Judicial Court

Decided November 28, 1923PublishedCited by 49 opinions

1Opinion of the CourtPierce, J.

This action came before the Superior Court, under the provisions of G. L. c. 59, § 65, on appeal from the refusal of the assessors of city of Haverhill to abate taxes assessed in 1921 upon the real estate of the petitioners; and is before this court upon the facts and rulings contained in the report of a judge of that court.

The property assessed was leased to tenants with terms commencing some years before, and ending some years *70after, the 1921 taxable year. When leased, the rents reserved were fair; when the tax was laid in 1921 the properties could have been rented for several thousand…

2Cases cited7 opinions

  1. Massachusetts General Hospital v. Inhabitants of BelmontMassachusetts Supreme Judicial Court · 1919
  2. National Bank of Commerce v. City of New BedfordMassachusetts Supreme Judicial Court · 1892
  3. Worcester v. City of BostonMassachusetts Supreme Judicial Court · 1901
  4. Lodge v. Inhabitants of SwampscottMassachusetts Supreme Judicial Court · 1913
  5. Weeks v. GraceMassachusetts Supreme Judicial Court · 1907

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3Cited by49 opinions

  1. Assessors of Quincy v. Boston Consolidated Gas Co.Massachusetts Supreme Judicial Court · 1941
  2. Yadco, Inc. v. Yankton CountySouth Dakota Supreme Court · 1975
  3. Old Colony Railroad v. Assessors of BostonMassachusetts Supreme Judicial Court · 1941
  4. People ex rel. Gale v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1962
  5. In Re the Ad Valorem Valuation of Property of Pine Raleigh Corp.Supreme Court of North Carolina · 1963

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