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New England Forestry Foundation, Inc. v. Board of Assessors of Hawley

SJC-11432
View Docket & Briefs Hearing Date: January 6, 2014

Summary

Administrative law, Agency's interpretation of statute, Findings, Judicial review, Appellate Tax Board: final decision. Taxation, Real estate tax: charity, Real estate tax: exemption, Appellate Tax Board: appeal to Supreme Judicial Court, Appellate Tax Board: findings, Judicial review. Charity. Corporation, Non-profit corporation. Statute, Construction.
View Opinion (PDF)

Counsel for Appellant
New England Forestry Foundation
Douglas Hallward-Driemeier
Jesse Mohan Boodoo
Jacob Scott
Counsel for Appellee
Board of Assessors of Hawley
Rosemary Crowley
David J. Martel
Justices
Ireland, C.J.
Spina
Cordy
Botsford
Gants
Duffly
Lenk
Amici Curiae
Massachusetts Land Trust Coalition, Inc.
Massachusetts Association of Conservation Commissions, Inc.
Massachusetts Association of Assessing Officers
Nature Conservancy
Trustees of Reservations
Massachusetts Audubon Society
Compact of Cape Code Conservation Trusts, Inc.
Land Trust Alliance, Inc.
New England Forestry Foundation, Inc.
Court Appealed From
Appellate Tax Board
(Direct appellate review)

 


 


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