D.S.M. Realty, Inc. v. Board of Assessors
Docket: No. 87-270
Court: Massachusetts Appeals Court; January 25, 1988; Massachusetts; State Appellate Court
The board dismissed the plaintiff’s appeals due to lack of jurisdiction, concluding that the absence of the lessee’s signature on the applications indicated non-compliance with required statutory procedures. Jurisdiction for the assessors to consider the applications was therefore deemed inadequate. The right to classification under G. L. c. 61B parallels the right to a tax abatement, necessitating a conforming application for assessors to have jurisdiction. The plaintiff argued that the lessee's signature, while requested in the application, was not statutorily required. However, the relevant statute mandates that applications for recreational classification must be submitted on a prescribed form, which requires a statement from the lessee regarding their intended use of the land. The plaintiff's interpretation suggesting that a landowner's certification could replace the lessee’s signature was rejected, as it would render the signature requirement meaningless. The assessors’ late assertion of the jurisdictional issue was argued by the plaintiff to constitute a waiver, but the ruling clarified that statutory jurisdiction prerequisites cannot be waived. Despite the potential for the plaintiff to have been misled by the assessors' conduct, the board affirmed the dismissal of the appeals, emphasizing that jurisdictional deficiencies must be addressed regardless of any misleading actions.