Mann v. Board of Assessors

This is an appeal from a decision of the Appellate Tax Board (board) dismissing for “want of jurisdiction” three cases consolidated for hearing before the board. In the first case, the taxpayer challenged the refusal of the board of assessors of Wareham (assessors) to classify the taxpayer’s cranberry bogs as horticultural land within the meaning of G. L. c. 61A (Agricultural Classification Act) for the fiscal year ending June 30, 1976. In the remaining cases, the taxpayer challenged the assessors’ refusal to abate his taxes for fiscal years 1976 and 1977. We reverse and remand the cases for…