Massachusetts Appeals Court February 22, 1996, No. 94-P-1817 (Harron Communications Corp. v. Town of Bourne)

Ireland, J.

The defendants in this action appeal from a Superior Court judgment declaring that the board of assessors of the town of Bourne lacked jurisdiction to assess taxes on certain personal property-of the plaintiff located wholly within the town of Sandwich and declaring null and void the assessment of that property. The defendants argue that the action under G. L. c.