SALEM & BEVERLY WATER SUPPLY v. COMMR. OF REV.

No. 87-342.

26 Mass. App. Ct. 74 (1988)

523 N.E.2d 473

SALEM AND BEVERLY WATER SUPPLY BOARD vs. COMMISSIONER OF REVENUE & another.

Appeals Court of Massachusetts, Suffolk.

May 26, 1988.


Attorney(s) appearing for the Case

John R. Serafini, Jr., for the Salem and Beverly Water Supply Board.

Steven H. Goldberg, Assistant Attorney General, for the Commissioner of Revenue.

Present: BROWN, KAPLAN, & SMITH, JJ.


SMITH, J.

The Salem and Beverly water supply board (water supply board) appeals from a decision of the Appellate Tax Board (tax board) which affirmed a ruling of the Commissioner of Revenue (commissioner). The commissioner ruled, and the tax board agreed, that G.L.c. 59, § 5F, governed the valuation of the water supply board's property for the purpose of determining its payment to Danvers in lieu of property...

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