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WILLOWDALE LLC v. BOARD OF ASSESSORS OF TOPSFIELD

No. 10-P-605.

78 Mass. App. Ct. 767 (2011)

WILLOWDALE LLC v. BOARD OF ASSESSORS OF TOPSFIELD.

Appeals Court of Massachusetts, Suffolk.

February 16, 2011.

Attorney(s) appearing for the Case

Kevin J. Joyce for the plaintiff.

Jeffrey T. Blake for the defendant.

Present: GRASSO, TRAINOR, & MILKEY, JJ.

GRASSO, J.

Willowdale LLC appeals from a decision of the Appellate Tax Board (board) concluding that it is not entitled to an exemption from real estate taxes pursuant to G. L. c. 59, § 2B, for its use and operation of the Palmer Mansion (mansion), located within the Bradley Palmer State Park (park), for certain for-profit enterprises. The board denied Willowdale the exemption because it concluded that Willowdale's use and operation of the mansion was not reasonably...

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