PEPSI-COLA BOTTLING CO. v. BD. OF ASSESSORS OF BOSTON


397 Mass. 447 (1986)

491 N.E.2d 1071

PEPSI-COLA BOTTLING COMPANY vs. BOARD OF ASSESSORS OF BOSTON.

Supreme Judicial Court of Massachusetts, Suffolk.

April 29, 1986.


Attorney(s) appearing for the Case

Nathan T. Wolk for the taxpayer.

Jan L. Rosker, Special Assistant Corporation Counsel (Marie T. Lee, Special Assistant Corporation Counsel, with her) for Board of Assessors of Boston.

Present: HENNESSEY, C.J., LIACOS, ABRAMS, LYNCH, & O'CONNOR, JJ.


ABRAMS, J.

This is an appeal by Pepsi-Cola Bottling Company (company) which challenges a decision of the Appellate Tax Board (board) granting the company partial abatements of real estate taxes for fiscal years 1982, 1983, and 1984. On appeal, the company argues error in the use of the capitalization of income method of valuation rather than the 1983 actual sale price of the property, error in the use of the economic, not...

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