City of Fall River v. State Tax Commission

This is an appeal from the decision of the Appellate Tax Board (board) allowing the plea in bar of the State Tax Commission (commission). On May 31, *6821974, the city of Fall River (city) filed an appeal with the board on the issue of equalized valuation of property in the city as determined by the commission. The commission filed an appearance and answer to the city’s appeal on June 11, 1974. Thereafter, on June 25, 1974, the commission filed a plea in bar with the board. A hearing was held on July 15, 1974, before the board on the commission’s plea in bar. At the hearing, the city argued…