Mass. High Court Ruling Could Tangle Land Tax Standards

Law360, New York (January 23, 2014, 11:59 AM EST) -- Local tax assessors and environmentalists are closely watching an upcoming Massachusetts high court ruling that could support local municipalities that try to tax conservation lands held by green groups accused of limiting public access to the properties.

High courts in Ohio and New York have created a small body of law saying conservation activities are charitable activities that justify local property tax exemptions. But the standard could be muddied if the Massachusetts Supreme Court upholds a state Appellate Tax Board ruling that environmental groups must also provide...
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