Motion for disclosure granted; party cannot delay producing relevant documents until expert reports are finalized.
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.
Late assessment appeal denied; tenant became aware of assessment via tax bills and missed 30-day deadline.
The applicant, a commercial tenant responsible for municipal taxes, sought permission to file a late appeal of its 2018 property assessment.
Although the applicant was entitled to receive a notice of assessment and the municipality failed to provide it, the applicant received supplementary tax bills in July 2018 but did not file its appeal until January 2019.
The Assessment Review Board found that the applicant became aware of the assessment upon receiving the tax bills and failed to file within the 30-day period required by Rule 26(b).
The Board declined to extend the timeline under Rule 17, noting the unexplained five-month delay, and dismissed the application.
Tenant permitted to file late property tax appeal after landlord failed to provide timely notice.
The moving party, a tenant responsible for paying property taxes, sought permission to file a late appeal of a 2018 property assessment under Rule 26(b) of the Assessment Review Board Rules of Practice and Procedure.
The tenant argued it was entitled to a copy of the notice of assessment from the landlord under s. 35(2) of the Assessment Act, but did not receive it until nearly six months later.
The Board found that the tenant was a person entitled to receive a notice of assessment and that the landlord's failure to provide it justified the late appeal.
Although the application was filed three days after the 30-day deadline, the Board exercised its discretion under Rule 17 to extend the time, citing fairness and lack of prejudice to the respondent.
The motion to file a late appeal was granted.
