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NEW BEDFORD GAS CO. v. BD. OF ASSESSORS OF DARTMOUTH

368 Mass. 745 (1975)

335 N.E.2d 897

NEW BEDFORD GAS AND EDISON LIGHT COMPANY vs. BOARD OF ASSESSORS OF DARTMOUTH.

Supreme Judicial Court of Massachusetts, Suffolk.

October 14, 1975.

Attorney(s) appearing for the Case

Gerald May for the taxpayer.

Walter R. Smith, Assistant Town Counsel, for the Board of Assessors of Dartmouth.

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

TAURO, C.J.

This is an appeal by New Bedford Gas and Edison Light Company (taxpayer) from a decision of the Appellate Tax Board (board) allowing a motion to dismiss its petition.

The taxpayer seeks abatement of certain local taxes on tangible personal property assessed for 1973 by the board of assessors of the town of Dartmouth (assessors) for the benefit of the town of Dartmouth and three fire districts. The taxpayer...

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