A decade after the sale of the long-abandoned Graves Light, a judge ruled it is not in — or subject to taxes from — the town of Hull.

“It was basically a history lesson going back into the 1600s, with really old parchments and maps and things like that,” said Dave Waller, co-owner of Graves Light, also known as Graves Ledge. “(Judge Diane Rubin) walked through the evidence, and she really did make the right decision I think.”

In a 50-page decision based on documents dating back to the 17th century and expert testimony, Judge Rubin said “Graves Ledge lies neither within the municipal land nor tide water boundaries of the Town of Hull.”

The Land Court case kicked off in 2019, six years after Dave and Lynn Waller bought the lighthouse on the Boston Harbor ledge for a record-setting $933,888, when they received a tax bill for $3,461 from the town of Hull.

The Wallers said previously the bill came as a surprise, since the deed said the property was “not located within the corporate limits of any municipality.”

“I think somebody in the town offices decided that maybe since we weren’t anywhere, maybe we should be taxed,” said Waller. “And so I offered to go there with the documents that I had, and lay them on the table for comparison to just figure it out. And they said they weren’t interested. That’s when they started fining us $25,000 a day.”

In addition to the mounting financial penalties, Waller said, the town tried claim the property for non-payment of taxes during the case.

When they received the decision, Waller said, “relief would definitely be the right word.”

Over the course of the lengthy, repeatedly delayed trial, the case dove into whether an array of records and maps throughout the history of Massachusetts gave the town of Hull claim to the small rocky outcropping at the edge of the Boston Harbor.

Despite ruling against Hull’s claim this week, Judge Rubin declined to decide the issue of whether the property was “unincorporated land,” leaving it potentially up for claims by other municipalities.

One expert witness said if he had to wager a guess, the lighthouse “may be in Boston,” the judge’s decision notes. Boston previously filed a statement that it “makes no claim to jurisdiction” over the property.

The Waller’s lead attorney Peter Biagetti noted they’re grateful for the time and attention the judge put into the case.

“The case is an example of somebody who had the resolve and the resources to take on town hall, and after many years and a lot of work, prevail,” said Biagetti.

Now with the legal battle decided, Waller said, the next step is to finally finish work on the historical landmark. The last step is installing a “first-order” lens.

“It will be visible for 25 miles and remind anybody that can remember back to the 70’s or before that of the light that used to be there,” said Waller. “And it’s going to welcome ships in the Boston Harbor, like it did for over 100 years.”