upholding Appellate Tax Board’s determination that single family residences are a “class”
How later courts described this case
- upholding Appellate Tax Board’s determination that single family residences are a “class”
- we defer to “expertise of the board in tax matters involving interpretation of the laws of the Commonwealth”
- "We have long recognized the board's expertise in tax matters"
Written by the judges who cited it.
The opinion
Wilkins, J.
(concurring, with whom Hennessey, C.J., joins). If one accepts the view expressed by the court in *484 Tregor v. Assessors of Boston, 377 Mass. 602, 611-612 (1979), that the taxpayers are entitled to abatements to the level of the class of property that is valued at the lowest percentage of-fair cash value, the result reached by the court in this case is correct. I did not, and do not, agree with the view expressed by the court in its Tregor opinion. See Tregor v. Assessors of Boston, supra at 613 (Wilkins, J., dissenting, with whom Hennessey, C.J., joins). However, because the point has not been raised anew and the court in the Tregor case established the rule of law to be applied in this case, I join in the opinion in this case.