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N. AM. PHILIPS LIGHTING v. BD. OF ASSESSORS OF LYNN

392 Mass. 296 (1984)

465 N.E.2d 782

NORTH AMERICAN PHILIPS LIGHTING CORPORATION vs. BOARD OF ASSESSORS OF LYNN.

Supreme Judicial Court of Massachusetts, Suffolk.

June 25, 1984.

Attorney(s) appearing for the Case

Joseph F. Dalton for the taxpayer.

John M. Lynch & Wayne E. Hartwell for the Board of Assessors of Lynn.

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

HENNESSEY, C.J.

North American Philips Lighting Corporation (Norelco) appeals pursuant to G.L.c. 58A, § 13, from a decision of the Appellate Tax Board (board) on its request for an abatement for fiscal year 1981. Norelco had applied, under G.L.c. 59, §§ 64 and 65, for an abatement for real estate taxes assessed on a parcel of commercial property (assessed property) in Lynn for fiscal years 1980 and 1981. The board issued a decision for the board of...

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