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BOARD OF ASSESSORS OF SHARON v. KNOLLWOOD CEMETERY

355 Mass. 584 (1969)

246 N.E.2d 660

BOARD OF ASSESSORS OF SHARON vs. KNOLLWOOD CEMETERY (and two companion cases).

Supreme Judicial Court of Massachusetts, Suffolk.

April 8, 1969.

Attorney(s) appearing for the Case

Manuel Katz for the Board of Assessors of Sharon.

Donald N. Sweeney (Marshall Simonds & Leonard Wheeler with him) for the taxpayer.

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

CUTTER, J.

The Appellate Tax Board ordered abatement of all taxes assessed for the years 1962 through 1965 on three land areas in Sharon and Canton owned by Knollwood Cemetery (Knollwood). The board held that Knollwood was exempt from taxation under G.L.c. 59, § 5, Twelfth. The Sharon assessors appealed. The facts, except as otherwise indicated, are stated on the basis of the board's findings and report, made at the...

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