Lynn Hospital v. Board of Assessors of Lynn

This appeal by the Lynn Hospital (hospital) from a decision of the Appellate Tax Board (board) brings here three questions regarding the amount of tax abate ments to which the hospital is entitled under G. L. c. 59, § 5, Third, for fiscal years 1976 and 1977 on a parking garage owned by it. The Board of Assessors of Lynn (board of assessors) in both years denied the hospital’s applications for abatements. The hospital appealed both decisions to the board as provided for by G. L. c. 59, §§ 64 and 65. The board, after a hearing, ordered abatements for both years but in amounts less than were…