BOARD OF ASSESSORS OF SWAMPSCOTT v. LYNN SAND & STONE


360 Mass. 595 (1971)

277 N.E.2d 97

BOARD OF ASSESSORS OF SWAMPSCOTT vs. LYNN SAND & STONE COMPANY.

Supreme Judicial Court of Massachusetts, Suffolk.

December 10, 1971.


Attorney(s) appearing for the Case

Charles M. Ewing for the Board of Assessors of Swampscott.

Evan Y. Semerjian (A. Frederick Richard with him) for Lynn Sand & Stone Company.

Present: TAURO, C.J., CUTTER, REARDON, & HENNESSEY, JJ.


CUTTER, J.

This is an appeal by the assessors under G.L.c. 58A, § 13 (as amended through St. 1969, c. 692), from a decision of the Appellate Tax Board (the board) abating a 1966 real estate tax on Lynn Sand & Stone Company (Company). The board, at the assessors' request, made findings and a report on July 17, 1970. On August 18, 1970, the assessors filed in the county court a copy of the record before the board...

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