1. Home
  2. Browse Decisions
  3. Mass.
  4. 372 Mass.
  5. 372 Mass. 280 (1977)
 

UNITED CH. OF RELIGIOUS SCIENCE v. BD. OF ASSESSORS

372 Mass. 280 (1977)

361 N.E.2d 1254

UNITED CHURCH OF RELIGIOUS SCIENCE vs. BOARD OF ASSESSORS OF ATTLEBORO (and a companion case between the same parties).

Supreme Judicial Court of Massachusetts, Suffolk.

April 1, 1977.

Attorney(s) appearing for the Case

William G. Young (John H. Ashby with him) for the United Church of Religious Science.

Max Volterra for the Board of Assessors of Attleboro.

Present: HENNESSEY, C.J., QUIRICO, KAPLAN, WILKINS, & LIACOS, JJ.

QUIRICO, J.

These cases present the issue whether personal property owned by a religious organization and used by it to operate a commercial cable and wire manufacturing business is exempt from local property taxation under G.L.c. 59, § 5, Tenth. We hold the property to be taxable.

The United Church of Religious Science (church) appeals under G.L.c. 58A, § 13, from a decision of the Appellate Tax Board (board) upholding the refusal of the board of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases