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OUTFRONT MEDIA LLC v. BOARD OF ASSESSORS OF BOSTON

SJC-13489.

493 Mass. 811 (2024)

OUTFRONT MEDIA LLC v. BOARD OF ASSESSORS OF BOSTON.

Supreme Judicial Court of Massachusetts, Suffolk.

April 22, 2024.

Attorney(s) appearing for the Case

Kelly L. Frey (Edmund P. Daley also present) for the taxpayer.

Anthony M. Ambriano for board of assessors of Boston.

Thomas R. Kiley & Meredith G. Fierro, for Out of Home Advertising Association of America, amicus curiae, submitted a brief.

Dustin F. Hecker & Daniel B. Winslow, for New England Legal Foundation, amicus curiae, submitted a brief.

Present: Budd, C.J., Gaziano, Kafker, Wendlandt, & Georges, JJ.

The real and personal property of the Massachusetts Bay Transportation Authority (MBTA) is generally exempt from tax. G. L. c. 161A, § 24 (§ 24). However, any MBTA real estate that is "leased, used, or occupied in connection with a business conducted for profit" is taxed as if the...

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