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BD OF ASSESS. OF PROVINCETOWN v. VARA SORRENTINO REAL.

369 Mass. 692 (1976)

341 N.E.2d 649

BOARD OF ASSESSORS OF PROVINCETOWN vs. VARA-SORRENTINO REALTY TRUST.

Supreme Judicial Court of Massachusetts, Suffolk.

February 3, 1976.

Attorney(s) appearing for the Case

Edward E. Veara, Town Counsel, for the Board of Assessors of Provincetown.

Arnold Bloom for Vara-Sorrentino Realty Trust.

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

KAPLAN, J.

Vara-Sorrentino Realty Trust, owner of a "hotel-restaurant-bar-shop complex" in Provincetown, Massachusetts, applied for abatements of the real estate taxes assessed against the property by the town's assessors for the years 1970 through 1973. As the assessors did not approve any of these applications, the owner lodged appeals under the formal procedure with the Appellate Tax Board. The Board heard the appeals together in October, 1974, received the evidence...

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