Source: http://masscases.com/cases/sjc/367/367mass836.html
Timestamp: 2019-04-19 17:09:54+00:00

Document:
EDWARD A. COOMEY & another [Note 1] vs. BOARD OF ASSESSORS OF SANDWICH.
Alan M. Winsor for the taxpayers.
Alan A. Green for the Board of Assessors of Sandwich.
TAURO, C.J. This is an appeal from a decision of the Appellate Tax Board (the board) upholding the refusal of the board of assessors of Sandwich (the assessors) to abate real estate taxes for the year 1972.
abatements of the taxes. When these were disallowed, the taxpayers filed a petition under the formal procedure (G. L. c. 58A, Section 7) with the board. G. L. c. 59, Sections 64, 65. In their petition, as amended, the taxpayers alleged that the assessors had overvalued their property in relation to comparable properties and that the assessors had "intentionally assessed all the property in the town at less than its fair cash value and in a manner discriminating against the taxpayers." The board concluded that the taxpayers had failed to prove either allegation and found for the assessors. In this appeal, the taxpayers press only their discriminatory assessment theory.
preferred as the just and ultimate purpose of the law." Shoppers' World, Inc. v. Assessors of Framingham, 348 Mass. 366, 373 (1965), quoting with approval from Sioux City Bridge Co. v. Dakota County, Nebraska, 260 U.S. 441, 446 (1923). If the taxpayer can demonstrate in an appeal to the board that he has been a victim of a scheme of discriminatory, disproportionate assessment, he "may be granted an abatement . . . which will make . . . [his] assessment proportional to other assessments, on a basis which reaches results as close as is practicable to those which would have followed application by the assessors of the proper statutory assessment principles." Shoppers' World, Inc. v. Assessors of Framingham, 348 Mass. at 377-378 (1965). First Natl. Stores, Inc. v. Assessors of Somerville, 358 Mass. 554, 559 (1971).
The burden of proof as to the existence of such a scheme is, of course, on the taxpayer. First Natl. Stores, Inc. v. Assessors of Somerville, 358 Mass. at 562 (1971). See Schlaiker v. Assessors of Great Barrington, 365 Mass. 243, 245 (1974). However, by proper proof, the taxpayer may shift the burden of production of evidence to the assessors. "If the taxpayer establishes improper assessment of such number of . . . properties (at less than fair cash value and on a basis discriminating against the taxpayer) as to support an inference that there was a scheme of . . . [improper discriminatory] assessment, then the assessors will have the burden of going forward to show that there has been no scheme of discriminatory assessment." Shoppers' World, Inc. v. Assessors of Framingham, 348 Mass. at 377 (1965). First Natl. Stores, Inc. v. Assessors of Somerville, 358 Mass. at 559 (1971).
In the instant case, the taxpayers assert that the board erred in deciding that they had not proved their case and in refusing them abatements. The taxpayers argue (1) that their "Exhibit 9," a list of real estate sales and corresponding property assessments, supported an "inference,"
as that term is used in the above-cited two cases, that the assessors had discriminated against the taxpayers' property in their assessments and (2) that the assessors had not carried their burden of producing evidence to disprove the existence of a scheme of discrimination. Because of the view we take of the case, we do not reach the merits of the taxpayers' arguments.
the board's report and cannot judge its sufficiency.
[Note 1] Lillian H. Coomey.
[Note 2] The board found that the taxpayers paid $95,000 for the property on April 9, 1971.
[Note 3] The taxes have been paid.

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