Code of Massachusetts Regulations
831 CMR - APPELLATE TAX BOARD
Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure
Section 1.25 - Conduct of Hearings

(1) The Board may make hearings and proceedings as informal as possible, so that substance and not form will govern, and that a final and just determination of all matters before it may be promptly reached, provided that the Board shall observe the rules of privilege recognized by law.

(2) The Board will not consider, unless equity and good conscience so require, any issue of fact or contention of law not raised in the pleadings.

(3) In proceedings under the formal procedure, subject to the discretion of the Board, the Board shall observe the rules of evidence observed by the courts of this Commonwealth. All evidence shall be admitted which is admissible under the statutes of this Commonwealth or under rules of evidence applied in this Commonwealth.

(4) In proceedings under the informal and small claims procedures, rules of pleadings, practice, and evidence will be eliminated to the extent practicable. In such proceedings, evidence may be given probative effect if it is the kind of evidence on which reasonable persons are accustomed to rely in the conduct of serious affairs.