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BOSTON GAS COMPANY v. BOARD OF ASSESSORS OF BOSTON

No. SJC-10691.

458 Mass. 715 (2011)

BOSTON GAS COMPANY v. BOARD OF ASSESSORS OF BOSTON.

Supreme Judicial Court of Massachusetts, Suffolk.

January 20, 2011.

Attorney(s) appearing for the Case

Stephen W. DeCourcey (John M. Lynch with him) for the plaintiff.

David L. Klebanoff for the defendant.

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

COWIN, J.

Boston Gas Company, doing business as Keyspan Energy Delivery New England (company), made timely application to the board of assessors of Boston (assessors) for abatement of the tax imposed on its rate-regulated3 utility property in the city of Boston (city) in fiscal year 2004.4 At issue are separate assessments of the company's personal property and real property. After being denied abatements by...

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