Code of Massachusetts Regulations
831 CMR - APPELLATE TAX BOARD
Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure
Section 1.15 - Substitution of Parties
Universal Citation: 831 MA Code of Regs 831.1
Current through Register 1531, September 27, 2024
(1) In the event of the death of the Appellant, or for other cause, the Board in its discretion may order the substitution of the proper parties.
(2) All motions for substitution of a party shall be filed with the Board and served upon the opposing party in accordance with Rule 16. The Board may order further service in its discretion.
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