(Download) "Choate v. Board Assessors City Boston" by Supreme Court of Minnesota * Book PDF Kindle ePub Free
eBook details
- Title: Choate v. Board Assessors City Boston
- Author : Supreme Court of Minnesota
- Release Date : January 28, 1939
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
RONAN, Justice. Lucy E. Choate on April 1, 1933, was the owner of certain premises in Boston which were subject to a mortgage held by the Massachusetts Hospital Life Insurance Company. An officer of the company spoke to her about the foreclosure of the mortgage and she said, Well, I cant do anything more. You will have to do what you think best about it. He informed her that she should have applied for an abatement and she replied, Im through, I will have to leave. The mortgage was foreclosed on September 22, 1933, and the insurance company took possession. The company on December 5, 1933, filed with the assessors an application for an abatement which was signed Lucy E. Choate, by Massachusetts Hospital Life Insurance Company, mortgagee in possession. It was signed by one who described himself as the actuary of the insurance company and gave his address with a law firm with which he was associated. The tax was paid by the company on May 14, 1934. The assessors took no action upon the application within four months and an appeal from the failure of the assessors to grant an abatement was filed with the Appellate Tax Board by the company on May 25, 1934. This appeal was signed Lucy E. Choate by Massachusetts Hospital Life Insurance Company, Mortgagee in possession by her attorneys, followed by the names of the attorneys. The board found that the company was not acting as agent of the owner in filing the application. It ruled that the company could not bring any application for an abatement until after it had paid the tax; and that the board had no jurisdiction to hear the appeal. But it stated that if it were authorized to determine the matter then it found that the fair cash value was a certain amount, which was less than one half of the assessed valuation.