Board of Assessors v. Commissioner of Revenue
Board of Assessors of Sandwich v. Commissioner of Revenue
Opinion of the Court
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This is an appeal from the decision of the Appellate Tax Board (A.T.B.) dismissing an appeal by the plaintiff to it which was filed after the statutory period of ten days had elapsed. See G. L. c. 58, § 14. “The attempted institution of an appeal after the statutory period has expired is ‘so repugnant to the procedural scheme, so destructive of its purposes, as to call for dismissal of the appeal.”’ Sears, Roebuck & Co. v. State Tax Comm’n, 370 Mass. 127, 130 (1976), quoting Schulte v. Director of the Div. of Employment Security, 369 Mass. 74, 79 (1975). A letter sent to the Commissioner of Revenue within the statutory period and not to the A.T.B. did not comply with the statute, was ineffective and did not confer jurisdiction on the A.T.B. See, e.g., Greeley v. Zoning Ed. of Appeals of Framingham, 350 Mass. 549, 552 (1966), and cases cited.
The decision of the Appellate Tax Board dismissing the plaintiff s appeal is affirmed.
So ordered.
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Cited by 7 cases
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- Nature Church v. Board of Assessors
- Tilcon Massachusetts, Inc. v. Commissioner of Revenue
- Board of Assessors of Sandwich v. COMMR. OF REVENUE
- Board of Assessors v. Commissioner of Revenue
- Eli & Bessie Cohen Hillel Academy, Inc. v. Director of the Division of Employment Security
- Shea v. Commissioner of Revenue
Most recent
- Tilcon Massachusetts, Inc. v. Commissioner of Revenue
- Commissioner of Revenue v. Board of Assessors
- Eli & Bessie Cohen Hillel Academy, Inc. v. Director of the Division of Employment Security
- Board of Assessors of Sandwich v. COMMR. OF REVENUE
- Shea v. Commissioner of Revenue
- Nature Church v. Board of Assessors
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