Ferguson requested all settlement agreements for Appellate Tax Board cases since December 4, 2023. Claiming to not yet have received responsive records, Ms. Ferguson petitioned this office and this appeal, SPR24/1807, was opened as a result. Subsequently, I learned that the City provided Ms. Ferguson with a response dated June 20, 2024.

Baker requested "all Assessor Executive Session Meeting notes approved and unapproved pertaining to the property at 86 Chester Rd., the abatement, the Appellate Tax Board Case, and all issues from 2016 to Present." Claiming to not yet have received a response, Ms. Baker petitioned this office and this appeal was opened as a result.

Reen submitted to the Massachusetts Appellate Tax Board on February 19, 2019. Claiming to not yet have received a response, Mr. Mazurczyk petitioned this office and this appeal was opened as a result. In a lette;r dated November 21, 2019, Mr. Reen states, "[a]s I indicated at the time, I am not in possession of records that define the adjustments made in the appraisal. They are based on experience and institutional knowledge." Based on Mr.

Mazurczyk states, "I'm sending you a copy of the Appellate Tax Board (ATB) appeal via US mail and am attaching copy thereof in this email. I don't know if ATB recognizes email delivered appeals (Certificate of Service). Please confirm receipt copy of both, US mail and email delivered appeals." In a follow-up email dated September 15, 2019 Mr. Mazurczyk states, "[please email me time stamped records I sent you referenced in the email below."

L. c. 59, 60 provides in pertinent part: Applications for abatement or exemption under this chapter shall, except in proceedings before the county commissioners, the appellate tax board or a court of the commonwealth, be open only to the inspection of the assessors, the commissioner, the deputies, clerks and assistants of either the assessors or the commissioner and such other officials or designated private auditors of the commonwealth or of its

pertinent part: All information collected pursuant to section . . . 38D . . . of this chapter shall be open to the inspection of the assessors, the commissioner, the deputies, clerks and assistants of either the assessors or the commissioner and such other officials of the commonwealth or of its political subdivisions who have occasion to inspect such information in the performance of their official duties, but to no other person except by order of the appellate

L. c. 59, 60 provides, in pertinent part: Applications for abatement or exemption under this chapter shall, except in proceedings before the county commissioners, the appellate tax board or a court Michael Minardi Page 3 April 22, 2025 SPR25/1006 of the commonwealth, be open only to the inspection of the assessors, the commissioner, the deputies, clerks and assistants of either the assessors or the commissioner and such other officials or designated

The Board then approved a motion to enter into executive session to discuss applications for abatement, pending appellate tax board cases, and contract negotiations with the Principal Assessor. At 7:00 P.M., the Board approved a unanimous vote by roll call to convene in executive session and announced that it would reconvene in open session at the conclusion of the executive session.

Page 4 February 8, 2021 SPR21/0157 the performance of their official duties, but to no other person except by order of the appellate tax board or a court, except that if the assessor bases a valuation of an assessed owners real or personal property, in whole or in part, on a comparable sale, or sales, the assessor shall provide any market data relating to such comparable sale or sales to the assessed owner of the property or his designated representative

The complainant could therefore have learned about the content of those minutes as of that date, however she did not request the minutes until five months later, at which time she requested the minutes in connection with an appeal filed with the Commonwealth's Appellate Tax Board.