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OGDEN SUFFOLK DOWNS, INC. v. BOSTON

18 Mass. App. Ct. 101 (1984)

463 N.E.2d 575

OGDEN SUFFOLK DOWNS, INC. vs. CITY OF BOSTON.

Appeals Court of Massachusetts, Suffolk.

May 4, 1984.

Attorney(s) appearing for the Case

Anne Hoffman (Alan R. Hoffman with her) for the taxpayer.

Daniel F. Cronin, Special Assistant Corporation Counsel, for the city of Boston.

Present: BROWN, CUTTER, & SMITH, JJ.

CUTTER, J.

The Appellate Tax Board (the Board) on October 7, 1980, by decision abated $562,241.71 of the taxes for fiscal year 1979 (July 1, 1978-June 30, 1979), assessed as of January 1, 1978, on the property of Ogden Suffolk Downs, Inc. (the racetrack). On October 13, 1981, the Board ordered the treasurer of Boston to refund the abated amount, "all as provided in" G.L.c. 59, §§ 64, 65, and 69. On May 7, 1982, the city paid to the racetrack $672,553.53...

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