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C & S WHOLESALE GROCERS, INC. v. CITY OF WESTFIELD

436 Mass. 459 (2002)

C&S WHOLESALE GROCERS, INC. v. CITY OF WESTFIELD.

Supreme Judicial Court of Massachusetts, Hampden.

April 5, 2002.

Attorney(s) appearing for the Case

Felicity Hardee (Jeffrey E. Poindexter with her) for the plaintiff.

Wendy H. Sibbison for the defendant.

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

IRELAND, J.

This case raises the question whether it is unconstitutional for a municipality to impose taxes on real property improvements made after the statutory tax date of January 1. The challenged provision, under G. L. c. 59, § 2A (a), provides as follows:

"Real property for the purpose of taxation shall include all land within the commonwealth and all buildings and other things thereon or affixed...

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