Salem & Beverly Water Supply Board v. Commissioner of Revenue

4 Citing cases

  1. In re Black

    225 B.R. 610 (Bankr. M.D. La. 1998)   Cited 10 times

    We think just such a result was contemplated by the California and Pennsylvania statutes mentioned above, and as well, by § 1:14. See, for another example of a way of doing this, on a case-by-case basis, the decision of Salem and Beverly Water Supply Bd. v. Comm'r of Revenue, 26 Mass. App. Ct. 74, 523 N.E.2d 473 (Mass.App.Ct. 1988). In this case the Court noted that despite the specific reference to the incorporated statute, examination of the language of the referencing statute provided that it would "remain subject to future 'regulations and obligations.'"

  2. Superintendent-Director of Assabet Valley Reg'l Vocational Sch. Dist. v. Speicher

    469 Mass. 633 (Mass. 2014)   Cited 3 times

    ” 2B Singer & Singer, supra at § 51:8 (footnotes omitted). See Salem & Beverly Water Supply Bd. v. Commissioner of Revenue, 26 Mass.App.Ct. 74, 77–78, 523 N.E.2d 473 (1988). Here, the arbitral procedure of § 42 was specifically incorporated by reference in § 42D by St. 1993, c. 71, § 47. Section 42 has since been amended, but the amendment does not relate to the subject matter of this appeal, and the amendment does not take effect until September 1, 2016.

  3. Fore L Realty Trust v. McManus

    71 Mass. App. Ct. 605 (Mass. App. Ct. 2008)

    The failure of the Legislature to make specific reference to the transitional legislation in c. 40P does not speak to a repeal of the condominium conversion act by implication. See Salem Beverly Water Supply Bd. v. Commissioner of Rev., 26 Mass. App. Ct. 74, 78 (1988) ("Repeals by implication are disfavored by the appellate courts of the Commonwealth, particularly where general statutes are said to supersede earlier special acts"). Rather, such omission only fortifies the conclusion that the rights in question under the condominium conversion act are not a form of municipal rent control and remain unaffected by the rent control prohibition act and its codification in c. 40P.

  4. Salem and Beverly Water v. Board of Assessors

    63 Mass. App. Ct. 222 (Mass. App. Ct. 2005)   Cited 1 times

    1. The parties accept that G.L. c. 59, § 5F, as amended through St. 1987, c. 518, § 2, applies to the property of the water supply board located in Danvers; the water supply board may be viewed notionally as the "holding municipality" under § 5F. See Salem Beverly Water Supply Bd. v. Commissioner of Rev., 26 Mass. App. Ct. 74, 79 (1988). According to § 5F, this property is "exempt from taxation . . . except as hereinafter otherwise provided."