Leto v. Board of Assessors of Wilmington

Leto and others seek declaratory relief concerning the methods used in assessing property in Wilmington for 1964 taxes. In the companion case, the plaintiffs seek to restrain further action with respect to the 1964 tax assessment. A demurrer to each bill, addressed to the bill as a whole, was sustained. Each case has been reported by the trial judge for the decision of this court. See Gr. L. c. 214, § 30.

The bill in the Leto case alleges the following facts. In 1955 and 1956, the town established a “consistent scheme ... for ascertaining the fair cash value of all taxable real estate on a…