LEE v. COMMISSIONER OF REVENUE


395 Mass. 527 (1985)

481 N.E.2d 183

JOHN S. LEE & others vs. COMMISSIONER OF REVENUE & another.

Supreme Judicial Court of Massachusetts, Hampden.

August 1, 1985.


Attorney(s) appearing for the Case

Thomas A. Barnico, Assistant Attorney General, for the Commissioner of Revenue.

Peter Benjamin for the plaintiffs.

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


LYNCH, J.

In this class action,2 the plaintiffs challenge the constitutionality of a statute granting real estate tax abatements to persons over the age of seventy who have owned and occupied their homes for at least ten years. G.L.c. 59, § 5, Seventeenth C (1984 ed.).3 The plaintiffs claim that the ten-year waiting period is an unconstitutional infringement...

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