Legal Opinion
Canron, Inc. v. Board of Assessors
Massachusetts Supreme Judicial Court
Decided January 16, 1975PublishedCited by 10 opinions
1Opinion of the CourtWilkins, J.
In this taxpayer’s appeal from the decision of the Appellate Tax Board (board), we must decide whether the time period within which a person assessed must file an application for abatement of local real estate taxes also applies to an application filed by a person other than a person assessed. SeeG. L. c. 59, § 59.1 If we conclude *635that the same time limitations apply to all applicants for abatement, we must then determine whether in the circumstances the application for abatement was filed seasonably.
Facts found by the board, mostly on the basis of a stipulation by the parties, may be…
2Cases cited11 opinions
- Winona & St. Peter Land Co. v. MinnesotaSupreme Court of the United States · 1895
- Old Colony Railroad v. Assessors of BostonMassachusetts Supreme Judicial Court · 1941
- Old Colony Railroad v. Assessors of QuincyMassachusetts Supreme Judicial Court · 1940
- Assessors of Brookline v. Prudential Insurance Co. of AmericaMassachusetts Supreme Judicial Court · 1941
- City of Boston v. Boston Port Development Co.Massachusetts Supreme Judicial Court · 1941
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Town of Burlington v. Department of Education for the Commonwealth of Massachusetts, Town of Burlington v. Department of Education for the Commonwealth of Massachusetts, John Doe, Etc., Town of Burlington v. Department of Education for the Commonwealth of MassachusettsCourt of Appeals for the First Circuit · 1984
- Schulte v. Director of the Division of Employment SecurityMassachusetts Supreme Judicial Court · 1975
- New Bedford Gas & Edison Light Co. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1975
- Haverhill Manor, Inc. v. Commissioner of Public WelfareMassachusetts Supreme Judicial Court · 1975
- Roda Realty Trust v. Board of Assessors of BelmontMassachusetts Supreme Judicial Court · 1982
5 more not listed; retrieve them via the Exa API.