SLISKI v. BOARD OF ASSESSORS OF LINCOLN (2020)

MEMORANDUM AND ORDER PURSUANT TO RULE 23.0

These appeals involve assessments by the town of Lincoln on two properties owned by Alan Sliski. The properties are located at 0 Concord Road and 273 Concord Road. Sliski appealed to the Appellate Tax Board (ATB), which found for the board of assessors of the town of Lincoln (assessors) in each appeal in a one-sentence decision.

Sliski is proceeding pro se, and the assessors have not filed a brief in either case. In one appeal, Sliski claims that the assessors incorrectly calculated the land area and value of 0 Concord Road, and in the other appeal, Sliski claims that the assessors applied the wrong tax rate to 273 Concord Road.

A decision by the ATB will not be modified or reversed if the decision “is based on both substantial evidence and a correct application of the law.” Boston Professional Hockey Ass'n v. Commissioner of Revenue, 443 Mass. 276, 285 (2005). Here, as with a prior appeal that Sliski took from a decision by the ATB, we cannot assess any of Sliski's arguments because he has not provided us with a sufficient record to do so. See Sliski v. Board of Assessors of Lincoln, 95 Mass. App. Ct. 1108 (2019). Given the state of the record and briefing, it is impossible for us to determine whether the ATB's decisions were unsupported by substantial evidence or legally erroneous. The decisions of the ATB are affirmed.

So ordered.

Affirmed