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BD. OF ASSES., HAMILTON v. IRON RAIL FUND, GIRLS CLUBS

367 Mass. 301 (1975)

325 N.E.2d 568

BOARD OF ASSESSORS OF HAMILTON vs. IRON RAIL FUND OF GIRLS CLUBS OF AMERICA, INC.

Supreme Judicial Court of Massachusetts, Suffolk.

April 3, 1975.

Attorney(s) appearing for the Case

William Shields, III, for the Board of Assessors of Hamilton.

F. Dale Vincent (John A. Whipple with him) for the Iron Rail Fund of Girls Clubs of America, Inc.

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

QUIRICO, J.

This is an appeal by the board of assessors of the town of Hamilton (assessors) from the decision of the Appellate Tax Board (board) granting an abatement of 1972 real estate taxes on two parcels of land to the Iron Rail Fund of Girls Clubs of America, Inc. (Iron Rail). The assessors valued Iron Rail's Hamilton real estate at $159,980 and assessed a tax thereon in the amount of $6,239.22. On October 1, 1972,...

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