Cape Cod Shellfish & Seafood Co., Inc. v. City of Boston

The plaintiffs appeal from a Superior Court judgment in favor of the city of Boston (city) in its effort to tax the plaintiffs as lessees of property owned by the Massachusetts Port Authority (Massport), on Boston’s Fish Pier. Although, pursuant to St. 1956, c. 465, § 17 (§ 17), as appearing in St. 1978, c. 332, § 2, Massport and its lessees are not required to pay real estate taxes on Massport properties, an exception to the exemption applies to business lessees of property in the area known as the Commonwealth Flats. In an earlier decision pursuant to our rule 1:28, we determined that the…