Legal Opinion

Denver Street LLC v. Town of Saugus

Massachusetts Supreme Judicial Court

Decided June 29, 2012PublishedCited by 4 opinions

1Opinion of the CourtIreland, C.J.

We granted the town of Saugus’s (town’s) application for further appellate review in these consolidated cases to determine whether a monetary charge imposed on the plaintiff developers (developers) for access to the town’s sewer system is a lawful fee or an impermissible tax. After a bench trial, a Superior Court judge found that the charge was an unlawful tax. The Appeals Court affirmed. Denver St. LLC v. Saugus, 78 Mass. App. Ct. 526, 528, 533-534 (2011). Because we conclude that the charge in this case has the requisite characteristics of a fee rather than an impermissible tax, we reverse…

2Cases cited13 opinions

  1. National Cable Television Assn., Inc. v. United StatesSupreme Court of the United States · 1974
  2. Emerson College v. City of BostonMassachusetts Supreme Judicial Court · 1984
  3. Millennium Equity Holdings, LLC v. MahlowitzMassachusetts Supreme Judicial Court · 2010
  4. Nuclear Metals, Inc. v. Low-Level Radioactive Waste Management BoardMassachusetts Supreme Judicial Court · 1995
  5. Opinion of the Justices to the House of RepresentativesMassachusetts Supreme Judicial Court · 1924

8 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Bank of America, N.A. v. Prestige Imports, Inc.Massachusetts Appeals Court · 2016
  2. SDCO St. Martin, Inc. v. City of MarlboroughDistrict Court, D. Massachusetts · 2014
  3. Blackstone Smithfield Corp. v. Town of BlackstoneMassachusetts Superior Court · 2012
  4. Phone Recovery Services, LLC v. Verizon of New England, Inc.Massachusetts Superior Court · 2015

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