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MONTAUP ELECTRIC CO. v. BD. OF ASSESSORS OF WHITMAN

390 Mass. 847 (1984)

460 N.E.2d 583

MONTAUP ELECTRIC COMPANY vs. BOARD OF ASSESSORS OF WHITMAN.

Supreme Judicial Court of Massachusetts, Suffolk.

January 23, 1984.

Attorney(s) appearing for the Case

Robert T. Capeless (William M. Cloran with him) for the plaintiff.

William B. Golden (Robert J. Cotter with him) for the defendant.

Present: HENNESSEY, C.J., WILKINS, LIACOS, ABRAMS, & O'CONNOR, JJ.

LIACOS, J.

Montaup Electric Company (Montaup) appeals to this court pursuant to G.L.c. 58A, § 13, from the decision of the Appellate Tax Board (board) upholding the valuation of its personal property for the fiscal years 1979, 1980, and 1981 by the board of assessors of Whitman (assessors). We conclude that the board committed reversible error by disregarding relevant evidence of fair cash value without a legally supportable justification. We therefore remand...

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