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FALL RIVER v. STATE TAX COMMISSION

367 Mass. 681 (1975)

326 N.E.2d 903

CITY OF FALL RIVER vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

May 7, 1975.

Attorney(s) appearing for the Case

Brian R. Corey for the city of Fall River.

Robert H. Quinn, Attorney General, James P. Kiernan, Assistant Attorney General, & Howard Whitehead, Legal Assistant to the Attorney General, for the State Tax Commission.

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

HENNESSEY, J.

This is an appeal from the decision of the Appellate Tax Board (board) allowing the plea in bar of the State Tax Commission (commission). On May 31, 1974, the city of Fall River (city) filed an appeal with the board on the issue of equalized valuation of property in the city as determined by the commission. The commission filed an appearance and answer to the city's appeal on June 11, 1974. Thereafter, on June...

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