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SISK v. BOARD OF ASSESSORS OF ESSEX

426 Mass. 651 (1998)

JOHN L. SISK & another v. BOARD OF ASSESSORS OF ESSEX.

Supreme Judicial Court of Massachusetts, Suffolk.

February 6, 1998.

Attorney(s) appearing for the Case

Ieuan G. Mahoney for the plaintiffs.

Brian P. Cassidy (Heather S. Ramsey with him) for the defendant.

Present: WILKINS, C.J., ABRAMS, LYNCH, GREANEY, FRIED, MARSHALL, & IRELAND, JJ.

LYNCH, J.

John L. and Anne L. Sisk (taxpayers) appeal from a decision of the Appellate Tax Board (board), denying their application for abatement of real estate taxes for fiscal year 1996. The board rejected the taxpayers' contention that the defendant assessors' valuation methods resulted in an overvaluation of the property. We granted the taxpayers' application for direct appellate review.

1. Facts. The town of Essex (town) owns the land on which...

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