SUDBURY v. COMMISSIONER OF CORPORATIONS & TAXATION


366 Mass. 558 (1974)

321 N.E.2d 641

TOWN OF SUDBURY & others vs. COMMISSIONER OF CORPORATIONS AND TAXATION & others.

Supreme Judicial Court of Massachusetts, Suffolk.

December 24, 1974.


Attorney(s) appearing for the Case

David Lee Turner & Stuart DeBard for the town of Sudbury & others.

Lawrence T. Bench, Assistant Attorney General, for the State Tax Commission.

Augustus F. Wagner, Jr., Town Counsel, town of Bourne, Alan A. Green, Town Counsel, town of Sandwich, & Robert W. Harrington, for the towns of Bourne and Sandwich, amici curiae, joined in a brief.

Michael B. Elefante, for City Solicitors and Town Counsel Association, amicus curiae, submitted a brief.

Leonard E. Perry & James M. Cronin, for the town of Dartmouth, amicus curiae, submitted a brief.

Present: TAURO, C.J., REARDON, QUIRICO, BRAUCHER, HENNESSEY, KAPLAN, & WILKINS, JJ.


BRAUCHER, J.

We are asked to define the proper role of the Commissioner of Corporations and Taxation (commissioner) and the State Tax Commission (commission) in enforcing the constitutional and statutory duty of assessors to tax property at its full and fair cash value. See Assessors of Lynn v. Shop-Lease Co. Inc. 364 Mass. 569, 572 (1974), and cases cited. The commissioner and the commission contend that their functions...

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