on behalf of his employer, Enterprise Transportation
(“Enterprise”). He drove eastward on Channel Avenue, a two-lane road with one lane in each
direction. As plaintiff approached his destination, the WM Barr facility, he moved to the left side
of the road in order to negotiate a sharp right turn. Before he could turn, plaintiff stopped the vehicle
to allow a pedestrian to cross the road.

        At the same time, Defendant/Appellee Robert Sullivan, Jr., was traveling behind plaintiff in
an eighteen-wheel tractor trailer. Seeing plaintiff’s vehicle stopped on the left side of the road,
defendant began to pass plaintiff’s vehicle. As he moved alongside of plaintiff’s vehicle, plaintiff
commenced his right-hand turn. The vehicles then collided as defendant struck the right side of
plaintiff’s truck. After the accident, a fellowfair cash value than the municipality's residential real estate. In cases of that character, the municipal average and the average of the most favored class are roughly equivalent. The remedy of abating assessments on nonresidential property to the proportion applicable to residential property thus seemed equitable and appropriate. Such was apparently the situation in Assessors of Weymouth v. Curtis, 375 Mass. 493 (1978), a decision in which I did not participate, where for the first time we held, but without analysis, that an abatement to the average of the most favored class of property was required.[1]
Abatement to the average of the most favored class in this case results in the successful taxpayer's paying less than it would have paid if the city had assessed all property at 100%