BD. ASSESSORS OF WORTHINGTON v. COMMR, HAMPSHIRE CTY.


416 Mass. 404 (1993)

622 N.E.2d 609

BOARD OF ASSESSORS OF WORTHINGTON vs. COMMISSIONERS OF HAMPSHIRE COUNTY & another.

Supreme Judicial Court of Massachusetts, Hampshire.

November 10, 1993.


Attorney(s) appearing for the Case

Catherine M. Kay for the intervener.

Charles S. Belsky for the plaintiff.

Charles M. Maguire, for the defendants, joined in a brief.

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


GREANEY, J.

Under G.L.c. 59, § 5, Eighteenth (1992 ed.), the following property is exempted from taxation: "Any portion of the estates of persons who by reason of age, infirmity and poverty ... are in the judgment of the assessors unable to contribute fully toward the public charges." Priscilla King (taxpayer), applied for the exemption for property owned by her in Worthington, and the plaintiff, the board of assessors...

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