HENNESSEY, C.J.
The Children's Hospital Medical Center (CHMC) is appealing a decision of the Appellate Tax Board (board) dismissing its appeal for lack of jurisdiction, on the ground that CHMC failed to use the proper form in claiming a property tax exemption under G.L.c. 59, § 5, Third. On cross appeal, the board of assessors of the city of Boston (assessors) contends that CHMC failed to list certain of its property on Form 3 ABC (Return of Property Held for...
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