Legal Opinion
Verizon New England Inc. v. Board of Assessors of Newton
Massachusetts Appeals Court
Decided March 19, 2012No. 10-P-323PublishedCited by 3 opinions
1Opinion of the CourtMcHugh, J.
Verizon New England Inc. (Verizon) appeals from a Superior Court judgment dismissing a complaint designed to obtain a declaration that the boards of assessors of the cities *458of Newton and Boston and the treasurers/collectors of those cities (collectively, the defendants or assessors) prematurely demanded payment of property taxes on Verizon’s construction work in progress (CWIP) as well as some of the poles and wires it used in the conduct of its business. We agree that the defendants’ collection efforts were premature and that Verizon was entitled to a judgment so declaring.
a. Background. A…
2Cases cited11 opinions
- Beeler v. DowneyMassachusetts Supreme Judicial Court · 1982
- Wheatley v. Massachusetts Insurers Insolvency FundMassachusetts Supreme Judicial Court · 2010
- Sydney v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1976
- Commonwealth v. DodgeMassachusetts Supreme Judicial Court · 1999
- Ropes & Gray LLP v. JalbertMassachusetts Supreme Judicial Court · 2009
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3Cited by3 opinions
- Sliney v. PreviteMassachusetts Supreme Judicial Court · 2015
- Veolia Energy Boston, Inc. v. Board of Assessors of BostonMassachusetts Appeals Court · 2019
- Veolia Energy Boston, Inc. v. Board of Assessors of BostonMassachusetts Appeals Court · 2019