Barbara A. Fay (Brian P. Fay with her) for the defendant.
James J. D'Ambrose for the plaintiff.
We agree with the analysis and conclusion reached by the Appeals Court in this case. 21 Mass. App. Ct. 592 (1986).
John C. Webster, III, for the taxpayer.
Albert S. Conlon for the Board of Assessors of Pembroke.
Nature Preserve, Inc. (taxpayer), appealed to the Appellate Tax Board under the informal procedure (G. L. c. 58A, Section 7A [1984 ed.]) from a decision of the assessors of Pembroke not to abate taxes assessed for fiscal year 1981 on certain parcels. The board ruled in favor of the assessors, and the taxpayer has appealed. The taxpayer acknowledges that we may consider on appeal only questions of law raised by the pleadings, by a statement of agreed facts (there is none), or by the report of the board (there is none). G. L. c. 58A, Section 7A. It claims that the pleadings, that is, its statement under the informal procedure standing alone, raises a question of law, specifically that, in the circumstances, as a corporation organized under G. L. c. 180 (1984 ed.), its property was exempt from taxation under G. L. c. 59, Section 5, Third (1984 ed. & Supp. 1985), as property purchased for the purpose of removal thereto within two years. The unadmitted allegations
of the petition under the informal procedure do not present a proper factual basis for arguing the applicability of G. L. c. 59, Section 5, Third, to the taxpayer's property in the year in question. See Carlson v. Assessors of Topsfield, 389 Mass. 1004 , 1005 (1983); Boston Better Business Mach. Co. v. Assessors of Boston, 387 Mass. 1006 (1982). The decision of the Appellate Tax Board is affirmed.