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GUZMAN v. BOARD OF ASSESSORS OF OXFORD

24 Mass. App. Ct. 118 (1987)

506 N.E.2d 1168

ELIZABETH A. GUZMAN vs. BOARD OF ASSESSORS OF OXFORD.

Appeals Court of Massachusetts, Worcester.

May 1, 1987.

Attorney(s) appearing for the Case

Roger J. Brunelle for the taxpayer.

William T. Talcott, Jr., Town Counsel, for the Board of Assessors of Oxford.

Present: PERRETTA, CUTTER, & KASS, JJ.

KASS, J.

On grounds of infirmity and poverty,1 the taxpayer, for the tax years 1982, 1983, 1984, and 1985, applied for relief from property taxes on her real estate (a residence) under G.L.c. 59, § 5, Eighteenth.2 If that exemption must be claimed on or before October 1st of the tax year in question, or within thirty days after the date on which the tax...

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