Veolia Energy Boston, Inc. v. Board of Assessors of Boston

*26The plaintiff, Veolia Energy Boston, Inc. (Veolia), appeals from an adverse decision of the Appellate Tax Board (tax board). The sole issue is whether the tax board had jurisdiction over Veolia's appeal from the denial of its application for abatement of personal property tax assessed for fiscal year 2015. We conclude that because Veolia failed to timely file a valid abatement application with the board of assessors of Boston (assessors), as required by G. L. c. 59, § 59, the tax board lacked jurisdiction and properly dismissed Veolia's appeal.

*27Background.1 Veolia operates a steam…