Harvard Community Health Plan, Inc. v. Board of Assessors of Cambridge

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• single justice had authority to enlarge time for filing notice of appeal under Mass.R-A.P. 14[b] in case where motion under Mass.R.A.P. 4[c] was previously denied by trial court and no appeal was taken from that denial
• “Exemption is extended to the real property of a corporation with charitable purposes, provided it is occupied by the corporation for such purposes”
• after Appellate Tax Board denied rule 4[c] motion, instead of appealing that denial, assessors sought and received enlargement of time under rule 14[b]
• “party claiming exemption bears a grave burden of proving the claim”
• construing G.L.c. 59, §5, cl. 3rd, (a)

Source: CourtListener parenthetical corpus (CC0).