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Middlesex Retirement System, LLC v. Board of Assessors of Billerica

Docket #SJC-10268
Date February 3, 2009
VideoView oral argument with Windows Media Player
JusticesMarshall, C.J., Ireland, Spina, Cowin, Cordy, Botsford, Gants, JJ.
SummaryAdministrative law, Judicial review, Substantial evidence. Taxation, Judicial reviewl; Real estate tax: exepmption; Personal property tax: exemption. Corporation, Corporate disregard.
Appealed FromAppellate Tax Board
BriefsSee selection available in PDF format at Supreme Judicial Court website
Counsel for Appellant
Middlesex Retirement System, LLC:  Stephen W. DeCourcey, John M. Lynch
Counsel for Appellee
Board of Assessors of Billerica:  Patrick J. Costello

OpinionClick to link to the slip opinion of the Supreme Judicial Court, in PDF format (requires Adobe Acrobat)

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