WILLIAM B. RICE EVENTIDE HOME, INC. v. BOARD OF ASSESSORS OF QUINCY

No. 06-P-1440.

69 Mass. App. Ct. 867 (2007)

WILLIAM B. RICE EVENTIDE HOME, INC. v. BOARD OF ASSESSORS OF QUINCY.

Appeals Court of Massachusetts, Suffolk.

August 27, 2007.


Attorney(s) appearing for the Case

Paul N. Barbadoro for the taxpayer.

Robert Quinn for board of assessors of Quincy.

Present: RAPOZA, C.J., CYPHER, & KANTROWITZ, JJ.


KANTROWITZ, J.

On June 14, 2004, the William B. Rice Eventide Home, Inc. (Eventide), a nursing facility and qualified charitable organization, entered the tax "twilight zone." On that date, it received its first property tax bill in the nearly eighty years of its existence, ordering it to pay $105,992.81 for fiscal year 2004. One half of that amount, $52,996.41, was due February 2, 2004 (as noted on the bill, that...

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