Parkinson v. Board of Assessors of Medfield

This is an appeal from a decision of the Appellate Tax Board (board), which affirmed the refusal of the board of assessors of Medfield (assessors) to abate the tax on real estate owned by Ellen L. Parkinson (taxpayer). The assessors had declined to recognize as valid a conservation restriction on the taxpayer’s property which was the basis of her applications for abatement. We affirmed the decision of the board in Parkinson v. Assessors of Medfield, 395 Mass. 643 (1985). The taxpayer and the Attorney General, on behalf of the Secretary of Environmental Affairs, then petitioned this court for…