Code of Massachusetts Regulations
831 CMR - APPELLATE TAX BOARD
Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure
Section 1.23 - Scheduling of Hearings
Current through Register 1518, March 29, 2024
(1) The Clerk will place appeals on the hearing list sequentially by docket number, unless the Board otherwise directs.
(2) The Clerk will send notices of hearing dates to the parties or the person appearing on behalf of a party.
(3) In the discretion of the Board, hearings will be conducted in person at the Board's offices, by video conference, or in a suitable place outside of Boston.
(4) The Board may continue the scheduled hearing date on its own motion or at the request of either party. A request for a continuance must be made in writing and will not be effective unless the Board in its discretion grants the request. The party requesting the continuance must confer with the opposing party in an effort to agree on a proposed continuance date. If the parties do not agree to a continuance, the party requesting the continuance must do so by motion in accordance with Rule 16.
(5) If a party fails to appear at the time set for the hearing, the Board may proceed ex parte.
(6) The Board may place an appeal on a reserve list without a hearing date for good cause shown, as, for example, to await the decision in another case.
