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Legal Opinion

480 McCLELLAN LLC v. BOARD OF ASSESSORS OF BOSTON

Massachusetts Supreme Judicial Court

Decided February 12, 2025No. SJC-13671Published

1Opinion of the Court

SUPREME JUDICIAL COURT

480 McCLELLAN LLC vs. BOARD OF ASSESSORS OF BOSTON

Docket:

SJC-13671

Dates:

December 2, 2024 - February 12, 2025

Present:

Budd, C.J., Gaziano, Wendlandt, Georges, Dewar, & Wolohojian, JJ.

County:

Suffolk

Keywords:

Massachusetts Port Authority. Taxation, Massachusetts Port Authority, Appellate Tax Board: findings, Assessors, Abatement, Exemption, Leased property. Real Property, Tax. Constitutional Law, General Court, Governor, Taxation. General Court. Governor. Parliamentary Procedure. Statute, Construction. Words, "Leased for business purposes."

Appeal from a decision of the…

2Cases cited15 opinions

  1. Commonwealth v. WilliamsonMassachusetts Supreme Judicial Court · 2012
  2. Nevins v. City Council of SpringfieldMassachusetts Supreme Judicial Court · 1917
  3. Sharris v. CommonwealthMassachusetts Supreme Judicial Court · 2018
  4. Ciani v. MacGrathMassachusetts Supreme Judicial Court · 2019
  5. Kay Jewelry Co. v. Board of Registration in OptometryMassachusetts Supreme Judicial Court · 1940

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