Tennessee Gas Pipeline Co. v. Board of Assessors

The plaintiff, Tennessee Gas Pipeline Company (taxpayer), appealed from a decision of the Appellate Tax Board (board) denying its applications for abatement of the real estate taxes assessed by the Agawam board of assessors (assessors) on property owned by the taxpayer for the years 1992 and 1993. See G. L. c. 58A, § 13. We conclude that the board erred by disregarding relevant evidence of fair cash value without a legally supportable justification. We therefore remand this matter to the board for a redetermination of the fair cash value of the taxpayer’s property.

The undisputed facts are as…