Legal Opinion
Assessors of Lancaster v. Perkins School
Massachusetts Supreme Judicial Court
Decided December 1, 1948PublishedCited by 13 opinions
1Opinion of the CourtLummus, J.
The assessors of Lancaster assessed the Perkins School, the taxpayer, for the year 1945, upon a motor vehicle, other personal property, and real estate in Lancaster. The taxes were paid. On appeal from a decision of the assessors denying an abatement of these taxes, under G. L. (Ter. Ed.) c. 58A, § 7, as amended, the Appellate Tax Board held that the property assessed was exempt from taxation. The assessors appealed to this court under G. L. (Ter. Ed.) c. 58A, § 13, as amended.
The section last cited provides that "The decision of the board shall be final as to findings .of fact” and that the…
2Cases cited7 opinions
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
- Boston Chamber of Commerce v. Assessors of BostonMassachusetts Supreme Judicial Court · 1944
- Boston Symphony Orchestra, Inc. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1936
- Springfield Young Men's Christian Ass'n v. Board of AssessorsMassachusetts Supreme Judicial Court · 1933
- Brockton Knights of Columbus Building Ass'n v. Assessors of BrocktonMassachusetts Supreme Judicial Court · 1947
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Fisher School v. Assessors of BostonMassachusetts Supreme Judicial Court · 1950
- City of Worcester v. New England Institute & New England School of Accounting, Inc.Massachusetts Supreme Judicial Court · 1957
- Regis College v. Town of WestonMassachusetts Supreme Judicial Court · 2012
- Coomey v. Board of Assessors of SandwichMassachusetts Supreme Judicial Court · 1975
- Cummington School of the Arts, Inc. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1977
8 more not listed; retrieve them via the Exa API.