Massachusetts Appeals Court September 15, 2004, No. 02-P-1638 (Martha's Vineyard Land Bank Commission v. Board of Assessors)

Laurence, J.

The Martha’s Vineyard Land Bank Commission (commission) has appealed a decision of the Appellate Tax Board (ATB) that denied the commission’s petition for abatement of the last two quarterly payments of the real property tax assessed for fiscal year 2002 on a piece of land in West Tisbury then owned by the commission.