BOARD OF GAS & ELEC. COMMRS. v. ASSESSORS OF LAKEVILLE


355 Mass. 387 (1969)

245 N.E.2d 249

BOARD OF GAS AND ELECTRIC COMMISSIONERS OF MIDDLEBOROUGH vs. BOARD OF ASSESSORS OF LAKEVILLE (and a companion case).

Supreme Judicial Court of Massachusetts, Plymouth, Bristol.

February 28, 1969.


Attorney(s) appearing for the Case

Nathan S. Paven for the Board of Gas and Electric Commissioners of Middleborough.

Edward A. Roster for Taunton Municipal Light Plant Commission.

Felix F. Perrone for the Board of Assessors of Lakeville.

Present: WILKINS, C.J., SPALDING, WHITTEMORE, SPIEGEL, & REARDON, JJ.


WILKINS, C.J.

These bills for declaratory relief under G.L.c. 231A have been consolidated for hearing, and are reported without decision by a judge of the Superior Court upon the pleadings and a statement of agreed facts. The determination sought is whether personal property owned by one municipality which is located in an adjoining municipality and used to supply electricity to its customers in the adjoining municipality is taxable as personal property by the second...

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