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NEWBURY STREET ASSOC. v. BD. OF ASSESSORS OF BOSTON

386 Mass. 513 (1982)

436 N.E.2d 950

NEWBURY STREET ASSOCIATES vs. BOARD OF ASSESSORS OF BOSTON.

Supreme Judicial Court of Massachusetts, Suffolk.

June 18, 1982.

Attorney(s) appearing for the Case

Walter H. McLaughlin, Jr., for the defendant.

Evan Y. Semerjian for the taxpayers.

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

NOLAN, J.

The board of assessors of the city of Boston (city) is appealing from a decision of the Appellate Tax Board (board) abating Newbury Street Associates' (taxpayers) real estate taxes for fiscal year 1981. G.L.c. 58A, § 13. At issue before the court is whether, pursuant to G.L.c. 58A, § 14, the equalized tax rate for fiscal year 1981 was correctly computed by the board.

Property owned by the taxpayers at 137 Newbury Street was originally assessed...

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