SHOPPERS' WORLD v. BOARD OF ASSESSORS OF FRAMINGHAM


348 Mass. 366 (1965)

203 N.E.2d 811

SHOPPERS' WORLD, INC. vs. BOARD OF ASSESSORS OF FRAMINGHAM.

Supreme Judicial Court of Massachusetts, Suffolk.

January 15, 1965.


Attorney(s) appearing for the Case

Charles M. Ewing (Joseph P. Warner with him) for the taxpayer.

David A. Foley (Alden Seltzer with him) for the Board of Assessors of Framingham.

Present: WILKINS, C.J., WHITTEMORE, CUTTER, KIRK, & REARDON, JJ.


CUTTER, J.

Shoppers' World, Inc. (the taxpayer) owns 82.10 acres of land (the locus) in Framingham.1 The assessors valued the locus in 1960 and 1961 at $393,400, and assessed at that valuation a real estate tax in each year. For each year an application for abatement was filed and an appeal2 taken to the Appellate Tax Board (the board). The present appeal deals with...

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