General Laws of Massachusetts - Chapter 58A Appellate Tax Board
- Massachusetts General Laws - Appellate tax board; establishment; appointment; terms; compensation; removal; performance evaluations - Chapter 58A, Section 1
There shall be in the executive office of administration and finance, but not subject to its control in the conduct of its adjudicatory functions, an...
- Massachusetts General Laws - Quorum; decisions by a single member of board - Chapter 58A, Section 1A
The majority of the members of the board shall constitute a quorum for the transaction of its business. For purposes of this section, temporary members...
- Massachusetts General Laws - Principal office; meetings; hearings - Chapter 58A, Section 2
The principal office of the board shall be in Boston but said board may sit at any place within the commonwealth. The time and place...
- Massachusetts General Laws - Reports and opinions; publication; sale - Chapter 58A, Section 3
The board shall provide for the publication and sale or distribution of such of its reports and opinions as are of public interest, in such...
- Massachusetts General Laws - Annual reports - Chapter 58A, Section 4
The board shall report annually to the general court such suggestions and recommendations for the amendment, alteration and modification of existing laws relative to taxation...
- Massachusetts General Laws - Traveling expenses - Chapter 58A, Section 5
The members and employees of the board shall receive their necessary and reasonable traveling expenses and such other expenses, including subsistence actually incurred while traveling...
- Massachusetts General Laws - Appointment of employees; expenditures - Chapter 58A, Section 5A
Subject to appropriation, the chairman shall appoint five attorneys and may appoint such other employees, including clerks, and make such other expenditures including computer training,...
- Massachusetts General Laws - Jurisdiction - Chapter 58A, Section 6
The board shall have jurisdiction to decide appeals under the provisions of: section 42E of chapter 40; sections 2 and 14 of chapter 58; clauses...
- Massachusetts General Laws - Appeals; petition; answers; fees; abatement - Chapter 58A, Section 7
Any party taking an appeal to the board, hereinafter called the appellant, from a decision or determination of the commissioner or of a board of...
- Massachusetts General Laws - Informal procedure - Chapter 58A, Section 7A
The board shall establish by rule an alternative procedure, hereinafter referred to as the informal procedure, for the determination of petitions for abatement of any...
- Massachusetts General Laws - Small claims procedure - Chapter 58A, Section 7B
(a) The board shall establish by rule a further alternative procedure, hereinafter referred to as the small claims procedure, for the determination of petitions for...
- Massachusetts General Laws - Hearings - Chapter 58A, Section 8
A hearing shall be granted if any party to an appeal so requests, and upon motion of any party to an appeal, or by direction...
- Massachusetts General Laws - Discovery procedure - Chapter 58A, Section 8A
Before the hearing of a petition for the abatement of a tax upon real estate, machinery or other tangible property, the appellant shall permit the...
- Massachusetts General Laws - Service of process - Chapter 58A, Section 9
The mailing by first class mail, postage prepaid, to the address of any appellant as given on the petition upon appeal, or to the address...
- Massachusetts General Laws - Recording of proceedings; electronic transcription; costs; waiver of appeal - Chapter 58A, Section 10
At the request of any party made before any evidence is offered, or by direction of the board, the board shall order that all proceedings...
- Massachusetts General Laws - Oaths; witnesses; depositions - Chapter 58A, Section 11
Any member of the board, or any employee of the board designated in writing for the purpose by the chairman, may administer oaths, and any...
- Massachusetts General Laws - Costs; witness fees; service of process - Chapter 58A, Section 12
Witness fees and expenses of service of process may be taxed as costs against the unsuccessful party to the appeal, in the discretion of the...
- Massachusetts General Laws - Costs; appeal - Chapter 58A, Section 12A
If the owner of a parcel of real estate files an appeal of the assessed value of said parcel with the board for either of...
- Massachusetts General Laws - Evidence of fair cash valuation or classification of property; admissibility - Chapter 58A, Section 12B
At any hearing relative to the assessed fair cash valuation or classification of property, evidence as to the fair cash valuation or classification of property...
- Massachusetts General Laws - Appeals; reports of assessment ratios; admissibility in evidence; abatement - Chapter 58A, Section 12C
In any appeal relative to the assessed valuation of property, the reports of the ratios which assessments in the city or town bear to the...
- Massachusetts General Laws - Electric or gas company property; abatement or reclassification; appeals - Chapter 58A, Section 12D
Notwithstanding the provisions of any general or special law to the contrary, in any appeal under the provisions of sections 64 or 65 of chapter...
- Massachusetts General Laws - Findings; decisions; opinions; reports; appeals; costs - Chapter 58A, Section 13
The board, or a single member of the board acting pursuant to the authority outlined in section 1A shall make a decision in each appeal...
- Massachusetts General Laws - Disproportionate assessments; measure of damages - Chapter 58A, Section 14
In cases where the board finds that a taxpayer is being assessed disproportionately with respect to other properties within the same city or town, the...
Last modified: September 11, 2015