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MALDEN v. APPELLATE TAX BOARD

367 Mass. 395 (1975)

326 N.E.2d 342

CITY OF MALDEN & others vs. APPELLATE TAX BOARD & others.

Supreme Judicial Court of Massachusetts, Suffolk.

April 11, 1975.

Attorney(s) appearing for the Case

Lewis H. Weinstein (Arthur G. Telegen, Loyd M. Starrett & Peter B. Ellis with him) for the plaintiffs.

Paul J. Burns, Special Assistant Attorney General, for the Appellate Tax Board.

Howard S. Whitehead, Deputy Assistant Attorney General, for the State Tax Commission.

Herbert P. Gleason, Corporation Counsel (Mack K. Greenberg, Assistant Corporation Counsel, with him) for the city of Boston & others, interveners.

David Lee Turner for the city of Brockton & another, amici curiae, submitted a brief.

Present: TAURO, C.J., QUIRICO, BRAUCHER, HENNESSEY, & KAPLAN, JJ.

BRAUCHER, J.

In 1974, pursuant to G.L.c. 58, §§ 9 and 10A, the State Tax Commission (commission) determined a "proposed equalized valuation" for each city and town in the Commonwealth. A number of cities and towns appealed their determinations to the Appellate Tax Board (board) under G.L.c. 58, § 10B, and the board reduced some of them. In particular, the equalized valuation established for Boston by the commission was reduced by the board from more...

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