Brown v. Board of Assessors of Bedford
| Decision Date | 03 December 1986 |
| Citation | 500 N.E.2d 286,398 Mass. 1010 |
| Parties | Nathaniel K. BROWN, Trustee v. BOARD OF ASSESSORS OF BEDFORD. |
| Court | United States State Supreme Judicial Court of Massachusetts Supreme Court |
Neil F. McCarron, Jr., Bedford, for plaintiff.
Richard B. Donovan, Bedford, for defendant.
Before HENNESSEY, C.J., and LIACOS, ABRAMS, NOLAN and LYNCH, JJ.
RESCRIPT.
Brown contested before the Appellate Tax Board (board) the board of assessors' (assessors) valuation of three parcels of real property owned by Brown. The assessors filed pleas in bar based upon Brown's failure to comply with requests for information made to him by the assessors under G.L. c. 59, § 38D (1984 ed.). The board allowed the pleas in bar and ordered dismissal of Brown's appeals.
General Laws c. 58A, § 13 (1984 ed.), provides in relevant part:
In some circumstances, the failure of a property owner to comply with requests for information under G.L. c. 59, § 38D, is a bar to a statutory appeal of the assessors' determinations. Brown now raises issues of statutory interpretation as to the validity of the requests for information which the assessors sent to him. Brown's appeal must fail because there are no findings of fact or report of the board before us, nor did either party request such findings or report. We have no way of knowing what took place before the board; consequently, no question of law is presented to us for decision. Assessors of Norwood v. Barton, 384 Mass. 699, 429 N.E.2d 330 (1981). See Fox Ridge Assoc. & Co. v. Assessors of Marshfield, 387 Mass. 1002, 441 N.E.2d 258 (1982), appeal dismissed, 464 U.S. 801, 104 S.Ct. 45, 78 L.Ed.2d 67 (1983).
Decisions of the Appellate Tax Board affirmed.
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