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LILY TRANSPORTATION CORP. v. BOARD OF ASSESSORS OF MEDFORD

427 Mass. 228 (1998)

LILY TRANSPORTATION CORP. v. BOARD OF ASSESSORS OF MEDFORD & another.

Supreme Judicial Court of Massachusetts, Suffolk.

April 10, 1998.

Attorney(s) appearing for the Case

Erik Lund (Nicholas J. Nesgos with him) for the plaintiff. Pierce O. Cray, Assistant Attorney General, for Commissioner of Revenue.

Robert James Blumsack, for Board of Assessors of Medford, was present but did not argue.

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

WILKINS, C.J.

Lily Transportation Corp. (Lily) appeals from a decision of the Appellate Tax Board (board). We granted its application for direct appellate review. The board affirmed the denial by the board of assessors of Medford (assessors) of Lily's application for abatement of a 1994 motor vehicle excise imposed on a Ford truck. Lily complains that the assessors improperly valued the vehicle, which it purchased in 1994...

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