CURRENS v. BOARD OF ASSESSORS OF BOSTON


370 Mass. 249 (1976)

346 N.E.2d 849

J.H. CURRENS, trustee, vs. BOARD OF ASSESSORS OF BOSTON.

Supreme Judicial Court of Massachusetts, Suffolk.

May 7, 1976.


Attorney(s) appearing for the Case

James F. Sullivan for the taxpayer.

Robert E. Brooks, Assistant Corporation Counsel, for the Board of Assessors of Boston.

Present: REARDON, QUIRICO, BRAUCHER, & KAPLAN, JJ.


QUIRICO, J.

The plaintiff (taxpayer) filed six applications for the abatement of taxes on its real estate after the expiration of the time limit fixed for such filing in an order of the Appellate Tax Board (board). About three years after the late filing the taxpayer filed a motion with the board asking it to amend its original order by adding five days to the time limit previously fixed. The extension, if granted, would have encompassed the date of the late filing...

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