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MANN v. BOARD OF ASSESSORS OF WAREHAM

387 Mass. 35 (1982)

438 N.E.2d 826

DAVID B. MANN vs. BOARD OF ASSESSORS OF WAREHAM.

Supreme Judicial Court of Massachusetts, Suffolk.

August 3, 1982.

Attorney(s) appearing for the Case

Joan A. Lukey for the taxpayer.

Joseph R. Grassia, Town Counsel, for Board of Assessors of Wareham.

Present: HENNESSEY, C.J., LIACOS, ABRAMS, & LYNCH, JJ.

LYNCH, J.

This is an appeal from a decision of the Appellate Tax Board (board) dismissing for "want of jurisdiction" three cases consolidated for hearing before the board. In the first case, the taxpayer challenged the refusal of the board of assessors of Wareham (assessors) to classify the taxpayer's cranberry bogs as horticultural land within the meaning of G.L.c. 61A (Agricultural Classification Act) for the fiscal year ending June 30, 1976. In the remaining cases...

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