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McNEILL v. BOARD OF ASSESSORS OF WEST SPRINGFIELD

396 Mass. 603 (1986)

487 N.E.2d 849

GEORGE A. McNEILL vs. BOARD OF ASSESSORS OF WEST SPRINGFIELD.

Supreme Judicial Court of Massachusetts, Suffolk.

January 21, 1986.

Attorney(s) appearing for the Case

Daniel C. Sacco for the taxpayer.

James T. Donahue, Town Counsel, for the Board of Assessors of West Springfield.

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

ABRAMS, J.

The sole issue before us is whether the Appellate Tax Board (board) erred in its determination that a nursing home was classified properly as commercial property. See G.L.c. 59, § 2A (b).1 The taxpayer, the owner of Riverdale Gardens Nursing Home (nursing home), claims that the appropriate classification is residential, not commercial. He appeals from the board's decision...

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