commonwealth of massachusetts appellate tax board the willows at westborough v assessors town docket nos f252006 fy 1999 f256211 2000 f259233 2001 promulgated october 16 2002 these are appeals under formal procedure pursuant to gl c 59 64 and 65 from refusal appellee abate real estate taxes assessed 38 for fiscal years commissioner egan heard chairman burns commissioners scharaffa gorton rose joined her in all three decisions findings fact report made on s own motion 58a 13 831 cmr 1 32 contemporaneously with mark j witkin esq appellant john m lynch stephen w decourcey january 1998 was owner a parcel land located intersection lyman east main route 30 streets approximately half mile 9
