MASS. INST. OF TECH. v. BD. OF ASSESSORS OF CAMBRIDGE


422 Mass. 447 (1996)

MASSACHUSETTS INSTITUTE OF TECHNOLOGY & another vs. BOARD OF ASSESSORS OF CAMBRIDGE.

Supreme Judicial Court of Massachusetts, Suffolk.

April 12, 1996.


Attorney(s) appearing for the Case

Janet Steckel Lundberg (Maria J. Krokidas with her) for the plaintiffs.

Gail S. Gabriel for the defendants.

Present: WILKINS, LYNCH, GREANEY, & FRIED, JJ.


GREANEY, J.

This appeal arises from a decision by the Appellate Tax Board (board) dismissing, for lack of jurisdiction, applications for the abatement of real estate taxes for fiscal years 1991 and 1992 filed by the taxpayers, Massachusetts Institute of Technology (M.I.T.) and Kennedy Lofts Associates, a limited partnership (Kennedy Lofts), in connection with a parcel of land in Cambridge. M.I.T. and Kennedy Lofts had filed timely real estate tax abatement applications...

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