Boston Five Cents Savings Bank v. Assessors of Boston

This is an appeal by the Boston Five Cents Savings Bank, herein called the taxpayer, from a decision of the Appellate Tax Board to the effect that it had no jurisdiction of an appeal from the refusal of the assessors of Boston to abate a tax for the year 1938 assessed to the taxpayer on real estate in the city of Boston owned by the taxpayer. The appeal was taken under the statutory provisions for informal procedure. G. L. (Ter. Ed.) c. 58A, § 7A, as appearing in St. 1935, c. 447, and as amended by St. 1938, c. 384.

There was no error.

The matter was heard by the Appellate Tax Board upon a…