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NASHAWENA TRUST v. BOARD OF ASSESSORS OF GOSNOLD

398 Mass. 821 (1986)

501 N.E.2d 506

NASHAWENA TRUST vs. BOARD OF ASSESSORS OF GOSNOLD.

Supreme Judicial Court of Massachusetts, Suffolk.

December 17, 1986.

Attorney(s) appearing for the Case

Daniel C. Perry (James M. Cronin with him) for Board of Assessors of Gosnold.

Casimir de Rham, Jr. (Malcolm L. Davidson with him) for the taxpayer.

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

HENNESSEY, C.J.

The board of assessors of Gosnold (assessors) appeals from a decision of the Appellate Tax Board (board) which held that certain lands owned by the Nashawena Trust (trust) were "actively devoted to agricultural use" or contiguous thereto and thus were correctly classified for tax purposes under G.L.c. 61A. We affirm the decision of the board.

The land in question is part of Nashawena Island, one of the Elizabeth Islands, located between Buzzards...

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