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Massachusetts General Laws - Appellate Tax Board - Chapter 58a

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Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 1

Repealed, 1963, 160, Sec. 7 . ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 1A

Quorum; decisions by a single member of board . Section 1A. The majority of the members of the board shall constitute a quorum for the ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 2

Principal office; meetings; hearings . Section 2. The principal office of the board shall be in Boston but said board may sit at any place ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 3

Reports and opinions; publication; sale . Section 3. The board shall provide for the publication and sale or distribution of such of its reports and ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 4

Annual reports . Section 4. The board shall report annually to the general court such suggestions and recommendations for the amendment, alteration and modification of ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 5

Traveling expenses . Section 5. The members and employees of the board shall receive their necessary and reasonable traveling expenses and such other expenses, including ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 5A

Appointment of employees; expenditures . Section 5A. Subject to appropriation, the chairman shall appoint five attorneys and may appoint such other employees, including clerks, and ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 6

Jurisdiction . Section 6. The board shall have jurisdiction to decide appeals under the provisions of: section 42E of chapter 40; sections 2 and 14 ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 7

Appeals; petition; answers; fees; abatement . Section 7. Any party taking an appeal to the board, hereinafter called the appellant, from a decision or determination ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 7A

Informal procedure . Section 7A. The board shall establish by rule an alternative procedure, hereinafter referred to as the informal procedure, for the determination of ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 7B

Small claims procedure . Section 7B. (a) The board shall establish by rule a further alternative procedure, hereinafter referred to as the small claims procedure, ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 8

Hearings . Section 8. A hearing shall be granted if any party to an appeal so requests, and upon motion of any party to an ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 8A

Discovery procedure . Section 8A. Before the hearing of a petition for the abatement of a tax upon real estate, machinery or other tangible property, ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 9

Service of process . Section 9. The mailing by first class mail, postage prepaid, to the address of any appellant as given on the petition ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 10

Recording of proceedings; electronic transcription; costs; waiver of appeal . Section 10. At the request of any party made before any evidence is offered, or ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 11

Oaths; witnesses; depositions . Section 11. Any member of the board, or any employee of the board designated in writing for the purpose by the ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 12

Costs; witness fees; service of process . Section 12. Witness fees and expenses of service of process may be taxed as costs against the unsuccessful ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 12A

Costs; appeal . Section 12A. If the owner of a parcel of real estate files an appeal of the assessed value of said parcel with ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 12B

Evidence of fair cash valuation or classification of property; admissibility . Section 12B. At any hearing relative to the assessed fair cash valuation or classification ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 12C

Appeals; reports of assessment ratios; admissibility in evidence; abatement . Section 12C. In any appeal relative to the assessed valuation of property, the reports of ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 12D

Electric or gas company property; abatement or reclassification; appeals . Section 12D. Notwithstanding the provisions of any general or special law to the contrary, in ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 13

Findings; decisions; opinions; reports; appeals; costs . Section 13. The board, or a single member of the board acting pursuant to the authority outlined in ...

Massachusetts General Laws - Appellate Tax Board - Chapter 58a, Section 14

Disproportionate assessments; measure of damages . Section 14. In cases where the board finds that a taxpayer is being assessed disproportionately with respect to other ...

Last modified: March 27, 2006