Code of Massachusetts Regulations
831 CMR - APPELLATE TAX BOARD
Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure
Section 1.17 - Summary Judgment

Universal Citation: 831 MA Code of Regs 831.1

Current through Register 1531, September 27, 2024

(1) Either party may file a motion for summary judgment no later than 30 days prior to the date set for the hearing of the appeal unless the Board in its discretion permits otherwise.

(2) The moving party shall file with the motion and serve on the opposing party:

(a) a brief statement of the applicable law; and

(b) affidavits and/or copies of those portions of deposition transcripts, pleadings, admissions, or other documents demonstrating that there is no genuine issue of material fact and that the moving party is entitled to judgment as a matter of law.

(3) If the moving party is relying on facts based on requests or demands for admissions, the moving party must provide proof of compliance with the filing and notice requirements of M.G.L. c. 231, § 69.

(4) The non-moving party shall have 21 days from the date of service of the motion for summary judgment to file with the Board and serve on the moving party an opposition, together with any affidavits or other documents that support a denial of the motion.

(5) In the alternative, the non-moving party may file a cross-motion for summary judgment, which shall be subject to the same requirements as the original motion for summary judgment. An opposition to a cross-motion for summary judgment shall be filed within 21 days from the date of service of the cross-motion.

(6) The Board will schedule the hearing of the motion(s).

(7) Summary judgment will be granted if the Board determines that no genuine issue of material fact exists and a party is entitled to judgment as a matter of law. Summary judgment, when appropriate, may be rendered against the moving party.

(8) If, after consideration of a motion for summary judgment and any related cross-motion for summary judgment, the Board cannot make a judgment on the entire appeal or grant all of the relief requested, the Board may nonetheless narrow the scope of any subsequent hearing on the merits by:

(a) ruling on one or more legal issues raised in the motion or cross-motion for summary judgment as to which there is no genuine issue of material fact; and

(b) determining those facts as to which there is no dispute and those facts shall be deemed established for purposes of the hearing on the merits, reserving all disputed facts for the hearing on the merits.

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