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NASHOBA COMMUNICATIONS LIMITED PARTNERSHIP v. BOARD OF ASSESSORS OF DANVERS

429 Mass. 126 (1999)

NASHOBA COMMUNICATIONS LIMITED PARTNERSHIP v. BOARD OF ASSESSORS OF DANVERS.

Supreme Judicial Court of Massachusetts, Suffolk.

March 4, 1999.

Attorney(s) appearing for the Case

Walter H. Mayo, III, for the plaintiff.

Michael C. Lehane for the defendant.

Present: WILKINS, C.J., ABRAMS, LYNCH, GREANEY, FRIED, MARSHALL, & IRELAND, JJ.

LYNCH, J.

This is an appeal from a decision of the Appellate Tax Board (board) by Nashoba Communications Limited Partnership (Nashoba). The underlying facts are not in dispute. Nashoba is a limited partnership which, at all times relevant to this appeal, owned and operated a cable television system in Danvers. For fiscal year 1990, the board of assessors of Danvers (assessors) valued personal property owned by Nashoba at $2,220,300 and assessed a tax on this property...

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