NEW ENGLAND LEGAL FOUNDATION v. BOSTON


423 Mass. 602 (1996)

NEW ENGLAND LEGAL FOUNDATION v. CITY OF BOSTON & another.

Supreme Judicial Court of Massachusetts, Suffolk.

September 24, 1996.


Attorney(s) appearing for the Case

Constantine Papademetriou for the defendants.

Stephen S. Ostrach (Todd S. Brilliant with him) for the plaintiff.

Laura Steinberg & Lisa F. Sherman for Conservation Law Foundation, Inc., amicus curiae, submitted a brief.

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


LIACOS, C.J.

Since 1993, the city of Boston has assessed real property taxes on two office condominium units, adjacent to each other, owned by the New England Legal Foundation (NELF), a corporation organized under G. L. c. 180 (1994 ed.). NELF's Articles of Organization proclaim that:

"The specific and primary purposes for which this corporation is formed and for which it shall be exclusively administered and operated are: To receive, administer and expend...

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