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AXELROD v. BOARD OF ASSESSORS OF BOXBOROUGH

392 Mass. 460 (1984)

466 N.E.2d 517

HARRY AXELROD vs. BOARD OF ASSESSORS OF BOXBOROUGH.

Supreme Judicial Court of Massachusetts, Suffolk.

July 12, 1984.

Attorney(s) appearing for the Case

Joseph J. Hurley (Stuart R. Malis with him) for the taxpayer.

Lawrence L. Blacker (Carmen L. Durso, Town Counsel, with him) for the defendant.

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

HENNESSEY, C.J.

In this appeal from the Appellate Tax Board (board), the taxpayer argues that the board's interpretation of G.L.c. 58A, § 14,1 denies him a constitutionally mandated adequate remedy for a disproportionate tax assessment. We uphold the board's interpretation of the statute and we affirm the board's decision.

On January 1, 1979, the taxpayer was the owner of an improved...

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