TAX COLLECTOR, BRAINTREE v. J.G. GRANT & SONS

No. 87-1358.

26 Mass. App. Ct. 731 (1989)

532 N.E.2d 79

TAX COLLECTOR OF BRAINTREE vs. J.G. GRANT & SONS, INC.

Appeals Court of Massachusetts, Norfolk.

January 3, 1989.


Attorney(s) appearing for the Case

Richard F. Kerr for the taxpayer.

William F. Carr, Assistant Town Counsel, for the Tax Collector of Braintree.

Present: ARMSTRONG, CUTTER, & KASS, JJ.


KASS, J.

Not until the tax collector brought an action under G.L.c. 60, § 35, did the taxpayer, J.G. Grant & Sons, Inc. (Grant), raise the defense that the property assessed was exempt from taxation. The major question on appeal is whether the defense of exemption lies as a response to a collector's action under § 35 or whether the issue of exemption must be raised at an earlier stage through the tax...

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