In this action Plaintiffs seek a declaration that 240 Temple Road, Waltham (Locus) is free of any claim for a Street Betterment Assessment. Their argument is based on the fact that a municipal lien certificate issued by the Waltham tax collector failed to include a reference to the Street Betterment Assessment. Defendants position is that such an assessment is excepted from the provisions of G. L. c. 60, § 23, and therefore, it need not be shown on the municipal lien certificate. On August 16, 2010, Defendant filed a motion to dismiss pursuant to Mass. R. Civ. P. 12(b)(1), and 12(b)(6). A hearing on Defendants motion was held on October 4, 2010, at which all parties were heard.
A decision of todays date has issued in favor of Defendant, ruling that Plaintiffs are foreclosed from pursuing this case due to their failure to exhaust administrative remedies.
In accordance with that decision it hereby is
ADJUDGED and ORDERED that Plaintiffs complaint hereby is DISMISSED.
By the Court (Scheier, C.J.)