By Andrew Delaney
How many parts make a whole?
Mr. Rasmussen owns three separately deeded but connected lots in Fairhaven. The opinion uses the word “contiguous,” likely because that’s what the applicable statute uses, but that word’s too fancy for my blood—and it means the same thing as connected. One lot has a main house and the other two lots each have a rental house.
In 2014, the town listers assessed Mr. Rasmussen’s property at $585,000. He appealed to the Board of Civil Authority (BCA). He wouldn’t let the BCA members inspect the main house, so the BCA considered the appeal withdrawn because the applicable statute says if a taxpayer refuses inspection, then the appeal is considered withdrawn.