BOARD OF ASSESSORS OF SANDWICH v. COMMR. OF REVENUE


393 Mass. 580 (1984)

472 N.E.2d 658

BOARD OF ASSESSORS OF SANDWICH vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

December 20, 1984.


Attorney(s) appearing for the Case

H. Reed Witherby, Assistant Attorney General, for the Commissioner of Revenue.

Alan A. Green, Town Counsel (Mark D. Carchidi with him) for the plaintiff.

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


O'CONNOR, J.

This is an appeal by the Commissioner of Revenue (Commissioner) from a decision of the Appellate Tax Board (board) holding that the Commissioner failed to comply with G.L.c. 58, § 13, in valuing State owned lands in the town of Sandwich. The board of assessors of Sandwich (assessors) had appealed to the board from the Commissioner's determination that the value of State owned lands located in Sandwich as of January 1, 1980, was $12,433,000. The board...

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