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The ATB’s decisions, particularly
Forrestall Enterprises, Inc. v. Board of Assessors of the Town of Westborough in 2014, reversed the way Clause 45 was interpreted for years by municipal officials and the DOR.
156 The ATB’s reading of this statutory exemption exposes a loophole that allows commercial solar facilities to avoid paying personal property taxes on their equipment.
Although the ATB decisions apply only to the towns involved in the abatement cases (Westborough, Swansea, Barre, Framingham, and West Bridgewater), the ATB’s interpretation of Clause 45 can be binding on all communities if affirmed in an appeal to the Massachusetts Appeals Court.