COMMR. OF REVENUE v. BOARD OF ASSESSORS OF SANDWICH


405 Mass. 307 (1989)

540 N.E.2d 672

COMMISSIONER OF REVENUE vs. BOARD OF ASSESSORS OF SANDWICH.

Supreme Judicial Court of Massachusetts, Suffolk.

July 6, 1989.


Attorney(s) appearing for the Case

Robert A. Carleo, Jr., for the Commissioner of Revenue.

Elizabeth A. Lane for the Board of Assessors of Sandwich.

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


LIACOS, C.J.

This is an appeal by the Commissioner of Revenue (Commissioner) from a decision of the Appellate Tax Board (board). The board held that the Commissioner failed to comply with G.L.c. 58, § 13, as amended through St. 1978, c. 514, §§ 43, 44, in establishing a method of valuing State owned lands as of January 1, 1980, and in applying that method to the State owned lands in the town of Sandwich.

This is the third occasion on which the...

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