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SPRINGFIELD v. BOARD OF ASSESSORS OF GRANVILLE

378 Mass. 159 (1979)

390 N.E.2d 713

CITY OF SPRINGFIELD vs. BOARD OF ASSESSORS OF GRANVILLE.

Supreme Judicial Court of Massachusetts, Suffolk.

June 4, 1979.

Attorney(s) appearing for the Case

Richard T. Egan, Deputy City Solicitor, for the city of Springfield.

Gregory A. Schmidt (Richard F. Faille with him) for the Board of Assessors of Granville.

Present: HENNESSEY, C.J., QUIRICO, BRAUCHER, KAPLAN, & ABRAMS, JJ.

BRAUCHER, J.

The city of Springfield (city) owns a hydroelectric plant in the town of Granville (town), and for forty years paid a property tax to the town based on an assessed valuation of $1,100,000. The city challenged the 1973 assessment on grounds of overvaluation and disproportionate assessment. We hold that the fair cash value of the plant is fixed at $1,100,000 by St. 1928, c. 267, § 4, and that the statute...

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