Additionally, the court refuted Outfront’s argument that the tax appeals board was overly broad in its interpretation of “use” in the context of the exemption. Comparing it to a 2000 case involving Ogden Entertainment Services, the justices pointed out key differences in financial arrangements and responsibilities that supported their decision.
Massachusetts Bay Transit Authority billboards tax : Implications of the Decision
This ruling underscores the nuanced interpretation of tax laws concerning public and private property use, especially in profit-driven scenarios. It also delineates clear boundaries for what constitutes service versus control and ownership, impacting how businesses engage with state and municipal properties.
Outfront Media LLC is represented by Kelly L. Frey and Edmund P. Daley of Mintz Levin Cohn Ferris Glovsky & Popeo PC, while the Board of Assessors of Boston is represented by Anthony M. Ambriano of Sassoon Cymrot Law LLC. Representatives for the involved parties were not available for immediate comment.
