Code of Massachusetts Regulations
831 CMR - APPELLATE TAX BOARD
Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure
Section 1.04 - Jurisdiction

Universal Citation: 831 MA Code of Regs 831.1

Current through Register 1531, September 27, 2024

(1) The Board's jurisdiction to hear and decide appeals is governed by statute. The Board cannot waive statutory jurisdictional requirements or excuse the failure of Appellants to comply with these requirements, regardless of the reason. Appellants should therefore ensure that they have complied with all jurisdictional requirements prior to filing an appeal with the Board.

(2) The Board's receipt and docketing of an appeal does not constitute an acknowledgment that jurisdictional requirements have been met.

(3) The Board, on its own motion or the motion of an Appellee, may determine at any point in the proceedings that the Board has no jurisdiction and dismiss the appeal for lack of jurisdiction

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