371 Mass. 410 | Mass. | 1976
This is an appeal pursuant to G. L. c. 58A, § 13, as amended, by the board of assessors of Salem (assessors) from a decision of the Appellate Tax Board (board). The board dismissed the assessors’ petition for a correction of the State Tax Commission’s (commission) valuation of certain State owned lands, as not timely filed
The commission mailed notice of its decision on May 30, 1975, and the petition for correction was filed on June 10, 1975, eleven days after the mailing of the notice. The board, after hearing the commission’s plea in bar and motion to dismiss, held that the ten-day period in G. L. c. 58, § 14, had lapsed. The board ruled that the time period specified in the statute began to run from the time the notice of valuation was mailed, rather than from the date such notice was received.
The computation of the time period of ten days is to be measured by the familiar principle that the period is to be computed by the “succession of days in point of time from and subsequent to the day when knowledge of the substance of the notice was received____In computing time from a date, act or event, the settled rule, here applicable, is to exclude the day from which the period of time runs unless a contrary intention is disclosed by the statute, instrument or contract with respect to which the question arises.” Sweeney v. Morey & Co., supra at 502-503. Under this principle the petition for correction received on June 10,1975, by the board was timely if the notice was received
So ordered.
General Laws c. 58, § 14, as appearing in St. 1974, c. 492, § 6, reads: “The commission, not later than June tenth of each year in which it makes such determination, shall notify the assessors of each town where the commonwealth owns, or the county commissioners hold, land for the purposes named in the preceding section, of its determination of the value of such land in such town. A board of assessors aggrieved by a determination of the value of any land as valued under sections thirteen or fifteen may make a written application for a correction thereof to the appellate tax board within ten days after the date of notice, setting forth the grounds for such application for correction. Not later than July fifteenth following, said board shall, upon the basis of such application or after giving such assessors a hearing, as the board may determine, make a finding whether the commission acted in accordance with section thirteen. If the board finds that the commission failed so to act, it shall thereupon make a determination of value in accordance with section thirteen and shall notify said board of assessors and the commission of its determination, and its decision shall be conclusive.”
General Laws c. 58A, § 13, as appearing in St. 1973, c. 1114, § 5, makes the decision of the board “final as to findings of fact.”
The pertinent language in G. L. c. 58, § 14, on which the board relied is: “A board of assessors aggrieved by a determination of the value of any land as valued under... [G. L. c. 58, § 13] may make a written application for a correction thereof to the appellate tax board within ten days after the date of notice . . .” (emphasis supplied).
We note that the board made no specific findings of fact as to the date of the receipt of the notice by the board of assessors. We take notice of the fact that mail matter posted in Boston is not delivered on the same day to Salem. Thus, for purposes of this decision we treat the notice as received on May 31, 1975.