Code of Massachusetts Regulations
831 CMR - APPELLATE TAX BOARD
Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure
Section 1.13 - Answers, Responsive Pleadings, and Service Thereof

Universal Citation: 831 MA Code of Regs 831.1

Current through Register 1531, September 27, 2024

(1) The Appellee shall file with the Clerk and serve on the Appellant an answer within 30 days of the service of the petition under formal procedure or statement under informal procedure or 25 business days of the service of the petition under small claims procedure.

(2) The Board may grant further time for the Appellee to file an answer.

(3) If the Appellant files an amended petition pursuant to Rule 14, the Appellee shall file an answer or amended answer within 30 days of service of the amended petition or such further time as the Board may allow.

(4) In lieu of filing an answer, the Appellee may file a motion to dismiss the appeal or other motion identified in Rule 16(6). If the motion to dismiss or other motion identified in Rule 16(6) is denied, the Appellee shall file the answer within ten days of the denial of the motion or within such further time as the Board may allow.

(5) Pursuant to M.G.L. c. 58A, §§ 7 and 7A, in an appeal from the Assessors' refusal to abate a real estate or personal property tax, no answer need be filed where the Appellee contests only the Appellant's allegation of overvaluation or improper classification of the property at issue. Challenges to the jurisdiction of the Board may be raised at any time regardless of whether an answer was filed.

(6) If the Appellee files an answer, the Appellee must serve a copy of the answer on the Appellant or person appearing on behalf of the Appellant, by in-hand delivery, first-class mail, or email to the email address of the Appellant or the person appearing on behalf of the Appellant. The answer should contain:

(a) a specific admission or denial of each allegation of fact contained in the petition;

(b) a clear and concise statement of any other facts or rulings of law upon which the Appellee relies; and

(c) an address, telephone number, and email address where service of notices, pleadings, and other documents concerning the appeal may be made.

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