Rudnick Realty v. Board of Assessors

The assessors of Westborough appeal under G. L. c. 58A, 113, from a decision of the Appellate Tax Board granting an abatement of real estate taxes for the year 1973 on refrigeration equipment installed in a frozen food storage warehouse. The taxpayer leased the land and building to a domestic business corporation, and during construction of the building the lessee purchased the refrigeration equipment from a company which installed it. The board took a view and found that the equipment was personal property and should not have been included in the valuation of the real estate under G. L. c.…