LASELL VILLAGE, INC. v. BOARD OF ASSESSORS OF NEWTON

No. 05-P-528.

67 Mass. App. Ct. 414 (2006)

LASELL VILLAGE, INC. v. BOARD OF ASSESSORS OF NEWTON.

Appeals Court of Massachusetts, Suffolk.

September 21, 2006.


Attorney(s) appearing for the Case

James J. Marcellino for the taxpayer.

John M. Lynch (Stephen W. Decourcey with him) for the Board of Assessors of Newton.

Present: PERRETTA, KAFKER, & GREEN, JJ.


PERRETTA, J.

Lasell Village, Inc. (Lasell), owns and operates a continuing care retirement community (the Village) situated on land leased to it by Lasell College (the college). Village residents were, as of 2001, required to participate annually in various educational activities offered by the college and Lasell. When, for fiscal year 2002, the board of assessors of Newton (assessors) assessed a tax on the real estate being used and occupied by the Village, Lasell...

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