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

View Docket & Briefs Hearing Date: January 6, 2014


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
Ireland, C.J.
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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