· 6/30/1971
Milton Hospital & Convalescent Home v. Board of Assessors
Citations
- 271 N.E.2d 745
- 360 Mass. 63
- 1971 Mass. LEXIS 707
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- hospital essentially became a landlord with no rights to exercise except for those delineated in lease agreement
- property owned by the hospital and leased to staff physicians for the conduct of their private medical practices was not exempt from local property tax under G. L. c. 59, § 5
- rule of proportional exemption applies where there is ascertainable nonexempt use
- private doctors’ offices in hospital are not tax exempt
Source: CourtListener parenthetical corpus (CC0).
Judges: Tauro, Spiegel, Reardon, Quirico, Brauchur
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.