CFM BUCKLEY/NORTH, LLC v. BOARD OF ASSESSORS OF GREENFIELD

SJC-10174, SJC-10175, SJC-10176.

453 Mass. 404 (2009)

CFM BUCKLEY/NORTH, LLC v. BOARD OF ASSESSORS OF GREENFIELD. JOHN ADAMS NURSING HOME, LLC v. BOARD OF ASSESSORS OF QUINCY. LONGMEADOW OF TAUNTON, LLC v. BOARD OF ASSESSORS OF TAUNTON.

Supreme Judicial Court of Massachusetts, Suffolk.

March 16, 2009.


Attorney(s) appearing for the Case

Daniel E. Will for the taxpayers.

Rosemary Crowley for Board of Assessors of Greenfield & another.

Janet S. Petkun, Assistant City Solicitor, for Board of Assessors of Quincy, was present but did not argue.

Present: MARSHALL, C.J., IRELAND, SPINA, COWIN, CORDY, & BOTSFORD, JJ.


MARSHALL, C.J.

These three appeals from a decision of the Appellate Tax Board (board) denying tax exemptions and abatements of taxes require that we consider whether a limited liability company (LLC) may qualify as a "charitable organization" for purposes of G. L. c. 59, § 5, Third.1 The taxpayers each operate a nursing home facility, and each claims exemptions from taxes assessed on both...

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