Town of Boylston v. Commissioner of Revenue

The town of Boylston (Boylston) appeals from a decision of the Appellate Tax Board (board) upholding valua*399tians made by the Commissioner of Revenue (commissioner), under G. L. c. 58, §§ 13-17, of land located in Boylston that is part of the Wachusett watershed and reservoir. The land is held by the Metropolitan District Commission (MDC), division of watershed management, for the Massachusetts Water Resources Authority (MWRA). The commissioner made the valuations to determine the payments in lieu of taxes (PILOT) due to Boylston by the MWRA under G. L. c. 59, § 5G.2 The board concluded that…