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W.A. WILDE COMPANY, INC. v. BOARD OF ASSESSORS OF HOLLISTON

No. 12-P-121.

84 Mass. App. Ct. 102 (2013)

W.A. WILDE COMPANY, INC. v. BOARD OF ASSESSORS OF HOLLISTON.

Appeals Court of Massachusetts, Suffolk.

August 8, 2013.

Attorney(s) appearing for the Case

Matthew A. Luz for the taxpayer.

Peter R. Barbieri for board of assessors of Holliston.

Present: WOLOHOJIAN, BROWN, & CARHART, JJ.

BROWN, J.

W.A. Wilde Company, Inc. (taxpayer), appeals from a decision of the Appellate Tax Board (board) denying the taxpayer's petitions to abate the fiscal year 2007 real estate taxes on two individual parcels situated in the town of Holliston (town). The question presented is whether, based on the text of G. L. c. 58A, § 12A, the board was obliged to assign the burden of going forward with the necessary proof to the town's board of assessors (assessors),...

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