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FIRST MAIN STREET CORPORATION v. BOARD OF ASSESSORS OF ACTON

Nos. 98-P-982 & 98-P-993.

49 Mass. App. Ct. 25 (2000)

FIRST MAIN STREET CORPORATION v. BOARD OF ASSESSORS OF ACTON (and a companion case).

Court of Appeals of Massachusetts, Suffolk.

March 23, 2000.

Attorney(s) appearing for the Case

Matthew P. Schaefer for Board of Assessors of Acton.

Brian K. French (Martin Fantozzi with him) for First Main Street Corporation & another.

Present: ARMSTRONG, KASS, & RAPOZA, JJ.

KASS, J.

As in the preceding case in this volume,2 assessors of a town seek to tax retained development rights to build subsequent phases of a condominium. Here, the assessors of Acton have proceeded not by assessing the land to which the development rights pertain, but by treating the development rights as a "present interest" in real estate that is taxable under G. L. c. 59, § 11. We conclude that the limited scope of that taxing...

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