Board of Assessors v. Lonczak

Massachusetts Supreme Judicial Court

Board of Assessors v. Lonczak

392 Mass. 1009

CourtMassachusetts Supreme Judicial Court

DecidedJune 25, 1984

StatusPublished

This text of 392 Mass. 1009 (Board of Assessors v. Lonczak) is published on Counsel Stack Legal Research, covering Massachusetts Supreme Judicial Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Board of Assessors v. Lonczak, 392 Mass. 1009 (Mass. 1984).

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Opinion

There was no error in the decision of the Appellate Tax Board (board) granting the Lonczaks an abatement. The appeal to the board was under the informal procedure which limits our consideration to “questions of law raised by the pleadings or by an agreed statement of facts or shown by the report of the board.” G. L. c. 58A, § 7A. The evidentiary questions raised by the assessors are not within any of these categories and therefore we do not decide them. See MacDonald v. Assessors ofMashpee, 381 Mass. 724, 726 (1980).

Decision of the Appellate Tax Board affirmed.

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There was no error in the decision of the Appellate Tax Board (board) granting the Lonczaks an abatement. The appeal to the board was under the informal procedure which limits our consideration to “questions of law raised by the pleadings or by an agreed statement of facts or shown by the report of the board.” G. L. c. 58A, § 7A. The evidentiary questions raised by the assessors are not within any of these categories and therefore we do not decide them. See MacDonald v. Assessors ofMashpee, 381 Mass. 724, 726 (1980).

Decision of the Appellate Tax Board affirmed.

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392 Mass. 1009, Counsel Stack Legal Research, https://law.counselstack.com/opinion/board-of-assessors-v-lonczak-mass-1984.

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