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FOXBORO ASSOCIATES v. BOARD OF ASSESSORS OF FOXBOROUGH

385 Mass. 679 (1982)

433 N.E.2d 890

FOXBORO ASSOCIATES vs. BOARD OF ASSESSORS OF FOXBOROUGH.

Supreme Judicial Court of Massachusetts, Suffolk.

April 1, 1982.

Attorney(s) appearing for the Case

Mark J. Witkin for the taxpayer.

John M. Lynch for Board of Assessors of Foxborough.

Present: HENNESSEY, C.J., WILKINS, NOLAN, LYNCH, & O'CONNOR, JJ.

LYNCH, J.

This is an appeal by Foxboro Associates (tax-payer), pursuant to G.L.c. 58A, § 13, from the Appellate Tax Board's (board) determination of the fair cash value1 on January 1, 1977, of property in Foxborough owned by the taxpayer and known as the New England Harness Raceway (property). The board of assessors of Foxborough (assessors) denied the taxpayer's application (G.L.c. 59, § 59) for abatement of the real estate...

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