398 Mass. 1009 | Mass. | 1986
Nature Preserve, Inc. (taxpayer), appealed to the Appellate Tax Board under the informal procedure (G. L. c. 58A, § 7A [1984 ed.]) from a decision of the assessors of Pembroke not to abate taxes assessed for fiscal'year 1981 on certain parcels. The board ruled in favor of the assessors, and the taxpayer has appealed. The taxpayer acknowledges that we may consider on appeal only questions of law raised by the pleadings, by a statement of agreed facts (there is none), or by the report of the board (there is none). G. L. c. 58A, § 7A. It claims that the pleadings, that is, its statement under the informal procedure standing alone, raises a question of law, specifically that, in the circumstances, as a corporation organized under G. L. c. 180 (1984 ed.), its property was exempt from taxation under G. L. c. 59, § 5, Third (1984 ed. & Supp. 1985), as property purchased for the purpose of removal thereto within two years. The unadmitted allegations
So ordered.
