commonwealth of massachusetts appellate tax board three corners realty trust v assessors the city salem docket nos f240992 f248107 promulgated f250738 f250739 february 7 2002 these are appeals filed under formal procedure pursuant to gl c 59 64 and 65 from refusal appellee abate real estate taxes assessed 38 for fiscal years 1997 1998 chairman burns heard year number a decision was entered numbers appellant joined in her decisions by former gurge commissioners scharaffa gorton findings fact report issued request 58a 13 831 cmr 1 32 joseph f dalton esq james sullivan on january 1996 owner contiguous parcels situated subject located at