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FIRST NATL. STORES v. BD. OF ASSESSORS OF SOMERVILLE

358 Mass. 554 (1971)

265 N.E.2d 848

FIRST NATIONAL STORES, INC. vs. BOARD OF ASSESSORS OF SOMERVILLE (and six companion cases between the same parties).

Supreme Judicial Court of Massachusetts, Suffolk.

January 15, 1971.

Attorney(s) appearing for the Case

Nicholas C. Crossen, Jr., & Daniel H. Kelleher for First National Stores, Inc.

Thomas F. August, City Solicitor, for the Board of Assessors of Somerville.

Present: TAURO, C.J., SPALDING, CUTTER, REARDON, & QUIRICO, JJ.

CUTTER, J.

The appellant (Stores) sought from the Somerville assessors for certain of the years 1964, 1965, and 1966 abatements of real estate taxes on three parcels of land. When the assessors failed to act on the abatement applications, Stores (see G.L.c. 59, §§ 64, 65) filed with the Appellate Tax Board (the board) petitions under the formal procedure. Each petition alleged not only that the particular property...

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