MacDONALD v. BOARD OF ASSESSORS OF MASHPEE


381 Mass. 724 (1980)

412 N.E.2d 336

MALCOLM E. MacDONALD, trustee, vs. BOARD OF ASSESSORS OF MASHPEE.

Supreme Judicial Court of Massachusetts, Suffolk.

November 3, 1980.


Attorney(s) appearing for the Case

Joseph J. Reardon for the Board of Assessors of Mashpee.

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


WILKINS, J.

The assessors of Mashpee have appealed from a decision of the Appellate Tax Board (board) granting a partial abatement of taxes assessed on certain real estate. They argue that the taxpayer's appeal to the board should have been dismissed because the board lacked jurisdiction of the appeal and that the board erred in admitting certain evidence. We conclude that the board had jurisdiction of the appeal and that, because the proceedings before the board...

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