480 McClellan LLC v. Board of Assessors of Boston

Summary

The court affirmed the Appellate Tax Board's determination that the taxpayer's Massport-leased property was taxable. It held that the Senate's initial vote to override the Governor's veto did not enact the proposed amendment because a timely motion to reconsider remained unresolved when the legislative session ended. Applying the unchanged Massport enabling act, the court further held that the property was leased for commercial, for-profit business purposes and therefore was taxable.