West Beit Olam Cemetery Corp. v. Board of Assessors

This is an appeal from a decision of the Appellate Tax Board (board) by West Beit Olam Cemetery Corporation (West Beit Olam), a nonprofit corporation organized in accordance with G. L. c. 114.1 West Beit Olam is the record owner of lot 1A, located at 59 Old Sudbury Road in Wayland (town). In 2012, pursuant to G. L. c. 59, § 5, Twelfth (Clause Twelfth), West Beit Olam applied to the town’s board of assessors (assessors) for a tax abatement for lot 1A.2 The assessors denied the application, and West Beit Olam appealed to the board. After an evidentiary hearing, the board determined that a…