Legal Opinion

Jewish Geriatric Services, Inc. v. Board of Assessors of Longmeadow

Massachusetts Appeals Court

Decided April 30, 2004No. 02-P-1144PublishedCited by 1 opinion

1Opinion of the CourtMills, J.

The plaintiffs (taxpayers) sought abatement from property taxes imposed by the board of assessors of the town of Longmeadow (town) for fiscal years 1999, 2000, and 2001. 2 When the town denied abatement, the taxpayers appealed to the Appellate Tax Board (board) pursuant to G. L. c. 59, §§64 and 65. After the board upheld the abatement denial, the taxpayers instituted this appeal.

1. Background. We summarize the facts, as they occurred during the tax years in question, from the board’s carefully written findings of fact and report, which are all supported by substantial evidence. 3 See Donlon…

2Cases cited15 opinions

  1. Boston Symphony Orchestra, Inc. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1936
  2. Springfield Young Men's Christian Ass'n v. Board of AssessorsMassachusetts Supreme Judicial Court · 1933
  3. Harvard Community Health Plan, Inc. v. Board of Assessors of CambridgeMassachusetts Supreme Judicial Court · 1981
  4. Conners v. Northeast Hospital Corp.Massachusetts Supreme Judicial Court · 2003
  5. Jacob's Pillow Dance Festival, Inc. v. Assessors of BecketMassachusetts Supreme Judicial Court · 1946

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3Cited by1 opinion

  1. Lasell Village, Inc. v. Board of Assessors of NewtonMassachusetts Appeals Court · 2006

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