BRAUCHER, J.
This case began as the first test of taxation of property by a city pursuant to the "Classification Amendment" to the Constitution of the Commonwealth. Part II, c. 1, § 1, art. 4 of the Massachusetts Constitution, as amended by art. 112 of the Articles of Amendment, approved November 7, 1978. See G.L.c. 40, § 56, as amended by St. 1980, c. 261, § 2. The Commissioner of Revenue (Commissioner) certified that the city of Fitchburg (city) was...
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