BOARD OF ASSESSORS OF ANDOVER v. INNES


396 Mass. 564 (1986)

487 N.E.2d 515

BOARD OF ASSESSORS OF ANDOVER vs. ANDREW M. INNES.

Supreme Judicial Court of Massachusetts, Suffolk.

January 16, 1986.


Attorney(s) appearing for the Case

Joseph F. Dalton & Albert S. Conlon for the taxpayer.

Alfred L. Daniels for the Board of Assessors of Andover.

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


O'CONNOR, J.

The board of assessors of Andover (assessors) appeals from a decision of the Appellate Tax Board (board) granting Andrew M. Innes (taxpayer) an abatement of real estate taxes for fiscal year 1984. On appeal, the assessors attack the board's decision to strike the testimony of their expert. There was no error.

The board could have found the following facts. The property in question is a one-story building situated on 1.46 acres of land in Andover...

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