Court Opinion

ID: 9707964
Source: CourtListenerOpinion
Date Created: 2023-08-26 02:26:06.265972+00
Date Added: 2024-06-11T17:17:45.516263
License: Public Domain

Wilkins, J.
(concurring, with whom Hennessey, C.J., joins). If one accepts the view expressed by the court in *484Tregor 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.