373 Mass. 665 | Mass. | 1977
This is an appeal by Elena M. Palladino (taxpayer) from a decision of the Appellate Tax Board (tax board) denying her petition for an abatement of real estate taxes.
The facts, as alleged in the taxpayer’s brief and contained in the record, are as follows. In 1962 or 1963, the
Because of this inability she filed an application with the board of assessors of Braintree (assessors) for an abatement of her fiscal year 1976 real property tax. G. L. c. 59, § 59. The application was denied. She then filed with the assessors an application for a “hardship” exemption under G. L. c. 59, § 5, Eighteenth, alleging that she was unable to contribute toward the public charges by reason of her financial condition. This application, too, was denied.
The taxpayer claimed an appeal to the tax board. It is not clear, however, either from the record or from the taxpayer’s brief, which decision of the assessors is being appealed.
We have recently held that the determination of whether a hardship exemption under G. L. c. 59, § 5, Eighteenth, is warranted is a matter within the discretion of the local boards of assessors, and is not open to review by the tax board. Assessors of Saugus v. Baumann, 370 Mass. 36, 37 (1976). The jurisdiction of the tax board is limited to what has been expressly granted to it by the Legislature. Id. General Laws c. 58A, § 6, grants the tax board authority to decide appeals from the denial of the specific exemptions found in els. Seventeenth and Twenty-second of G. L. c. 59, § 5, but not from the denial of an exemption under cl. Eighteenth. Nor is the authority to review a denial of an exemption under cl. Eighteenth granted by any other statute. “A hardship abatement under cl. Eighteenth is a matter in the discretion of the assessors.” Assessors of Saugus v. Baumann, supra at 37. To the extent, then, that the taxpayer’s petition to the tax board is treated as an appeal of the denial of the exemption under cl. Eighteenth, it was properly denied.
Nor can the taxpayer prevail if her appeal is treated as a challenge to the denial by the assessors of her application for abatement. By statute (G. L. c. 59, § 65) the tax board has been granted jurisdiction to hear such appeals under either of two methods of procedure. The “formal procedure,” as the name implies, requires the use of prescribed rules of pleading, practice, and evidence. See Rule
The taxpayer in this case elected the informal procedure by filing a waiver of appeal and a written statement as required by statute. G. L. c. 58A, § 7A. Her present challenge seems to rest on the ground that the determination of the tax board is against the weight of the evidence.
One further question remains. Although the taxpayer signed and filed a waiver of appeal in order to meet the requirements for electing the informal procedure, someone, apparently she, wrote on the bottom of that form, “I still wish the right to appeal if necessary.” It could be argued that the addition of this sentence negates the waiver.
The decision of the Appellate Tax Board is affirmed.
So ordered.
The tax bill for the fiscal year 1975-1976, reproduced in the record, indicates that the Palladino property was assessed at $36,000. In her brief, the taxpayer asserts that it was reassessed at $37,000.
From the record it appears that the taxpayer had the assistance of counsel in the preparation of her appeal to the tax board, but that counsel withdrew before the tax board hearing. The appeal to this court is pro se. As a result, neither the brief nor the record clearly defines the issues in the case.
The brief consists solely of a narrative describing the history of the taxation of her real estate and the state of her financial affairs. There does not appear to be any argument that the property is assessed above its fair market value. See G. L. c. 59, § 59.
The written statement filed by the taxpayer with the tax board states: “On October 28, 1975, the appellant applied in writing to the
A motion to dismiss the appeal was filed with the tax board by the assessors. It was denied.
Appellate Tax Board Rule 37 states that the practice and procedure of a formal proceeding “shall conform to that prevailing in equity causes in the courts of the Commonwealth.”
See note 3, supra.
The taxpayer, appearing pro se, has not made such an argument.