Roketenetz v. Board of Assessors
Roketenetz v. Board of Assessors
Opinion of the Court
The plaintiff
The authority of a board of assessors to require an applicant for an abatement to “exhibit” the property for which abatement is sought is grounded in statute. See G. L. c. 59, § 61A. Whatever the board’s powers and rights may be, the authority of the Appellate Tax Board to issue discovery orders for the development of information material to an abatement application is clear, as is the authority of that board to dismiss an application for failure to comply with a discovery order. See Assessors of Provincetown v. Vara-Sorrentino Realty Trust, 369 Mass. 692, 694 (1976). See also 831 Code Mass. Regs. § 1.25 (2007) (referring to G. L. c. 231, §§ 61-67); G. L. c. 231, § 64 (regarding penalties for failure to comply with a discovery order issued by the Appellate Tax Board). Furthermore, the protection of the Fourth Amendment to the United States Constitution against unreasonable searches and seizures is not offended by a particularized discovery order issued by a quasi judicial body in a contested matter after an adjudicatory hearing, as compared to a discretionary decision made by an executive enforcement officer. See Camara v. Municipal Ct., 387 U.S. 523, 529 (1967).
Decision of the Appellate Tax Board affirmed.
Although she appeared as a plaintiff below, Harriet Roketenetz is not a party to this appeal as she did not pay a separate docket fee or seek a waiver of that fee. References in this decision to the plaintiff are to Stanley R Roketenetz, Jr.
There is no indication in the record that the assessors imposed a palpably unreasonable tax against the plaintiff, as a subterfuge for the purpose of gaining access to the interior of his home. In any event, the interposition of the Appellate Tax Board in weighing whether to issue an order for inspection, and what sanction to impose upon violation of such an order, stands as a check against the potential for any such abuse.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.