TAX EQUITY ALLIANCE FOR MASS. v. COMMR. OF REVENUE


401 Mass. 310 (1987)

516 N.E.2d 152

TAX EQUITY ALLIANCE FOR MASSACHUSETTS, INC., & others vs. COMMISSIONER OF REVENUE & others.

Supreme Judicial Court of Massachusetts, Suffolk.

December 16, 1987.


Attorney(s) appearing for the Case

Paul R. McDaniel & Sandra C. Quinn for the plaintiffs.

Kenneth A. Cohen (Donald J. Evans & Mark W. Pearlstein with him) for the interveners.

Carolyn V. Wood, Assistant Attorney General, for the Commissioner of Revenue.

Paul Peter Nicolai, for Citizens for Limited Taxation, amicus curiae, submitted a brief.

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


WILKINS, J.

At the November, 1986, State election, the people approved a measure concerning a so-called State tax revenue growth limit. That measure was originated and approved through the initiative process set forth in art. 48 of the Amendments to the Constitution of the Commonwealth, as amended by art. 74 of the Amendments. St. 1986, c. 555, § 2, inserting G.L.c. 62F. In this action the plaintiffs seek a determination that G.L.c. 62F was not lawfully approved...

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