Tony Wells

The respondents (MPAC and the City of Cambridge) brought a motion for disclosure of documents related to the appellant Toyota's excess capital and operating cost calculations for its Cambridge plant.

Toyota opposed the motion, arguing it was premature as the information would be in forthcoming expert reports, that the requests lacked specificity, and that it had already disclosed significant material.

The Assessment Review Board granted the motion, finding that relevance is the primary consideration and that Toyota has an ongoing obligation to disclose relevant documents in its possession.

The Board ordered production of the requested documents, except for a third-party expert report prepared for General Motors, which requires notice to GM.