KUNELIUS v. TOWN OF STOW

No. 08-2393.

588 F.3d 1 (2009)

Marilyn KUNELIUS, Plaintiff, Appellant, v. TOWN OF STOW; The Trust for Public Land; Craig A. MacDonnell, in his individual capacity, Defendants, Appellees, A Partnership of Unknown Name Between Town of Stow and the Trust for Public Land, Defendant.

United States Court of Appeals, First Circuit.

Decided November 9, 2009.


Attorney(s) appearing for the Case

Michael C. McLaughlin for appellant.

Richard A. Oetheimer, with whom Dahlia S. Fetouh and Goodwin Procter LLP, were on brief, for appellees The Trust for Public Land and Craig A. MacDonnell.

Deborah I. Ecker, with whom Deidre Brennan Regan and Brody, Hardoon, Perkins & Kesten, LLP, were on brief for appellee Town of Stow.

Before TORRUELLA, LIPEZ and HOWARD, Circuit Judges.


HOWARD, Circuit Judge.

Similar to other states, Massachusetts provides tax relief to landowners of agricultural, horticultural or forest land. When such land is converted to other uses, the Commonwealth requires landowners to compensate their respective municipalities. The compensation may be take the form of, for example, payment of a conveyance tax when the land is sold, or payment of roll-back taxes if the land otherwise ceases to qualify for preferential tax treatment...

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