Bigham v. Commissioner of Corporations & Taxation

The plaintiffs Carl A. Bigham and Virginia I. Bigham, husband and wife, are delinquent taxpayers who seek in this action to redeem their land and to enjoin the sale of their land as land of “low value” by the treasurer of the town of North Reading (treasurer). The plaintiff Melrose Savings Bank is the holder of a mortgage on that land. Pursuant to G. L. c. 60, § § 79-80B, a judge of the Land Court in a careful and detailed decision found and ruled that the affidavit of the Commissioner of Corporations and Taxation (Commissioner) was erroneous, and that the Bighams’ right of redemption could…