NOLAN, J.
The Appellate Tax Board (board) dismissed the plaintiff taxpayer's appeal from the board of assessors' (assessors) denial of his application for an abatement on the ground that it lacked jurisdiction to entertain the appeal. The taxpayer appealed to this court. We affirm the decision of the board.
The following dates are important. The taxpayer owned the subject real estate on January 1, 1983. The assessors assessed the property on November 15, 1983...
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