NEWTON v. COMMISSIONER OF REVENUE


384 Mass. 115 (1981)

423 N.E.2d 1012

CITY OF NEWTON vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

July 22, 1981.


Attorney(s) appearing for the Case

Francis X. Bellotti, Attorney General, & James A. Aloisi, Jr., Assistant Attorney General, for the defendant.

Richard W. Renehan, Miriam Vock Sheehan, Daniel M. Funk, City Solicitor, & Wayne Frigard, Assistant City Solicitor, for the plaintiffs.

Present: HENNESSEY, C.J., LIACOS, ABRAMS, NOLAN, & LYNCH, JJ.


HENNESSEY, C.J.

The city of Newton (Newton) challenges guidelines issued by the Commissioner of Revenue (Commissioner) which require Newton to use its 1980 equalized valuation, adjusted by 13% to account for inflation and other factors, as "full and fair cash valuation" to determine the limitation on Newton's property tax levy for fiscal year 1982. Newton contends that the Commissioner has exceeded her authority

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