Code of Massachusetts Regulations
831 CMR - APPELLATE TAX BOARD
Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure
Section 1.32 - Decision by a Single Member
Universal Citation: 831 MA Code of Regs 831.1
Current through Register 1531, September 27, 2024
(1) In accordance with M.G.L. c. 58A, § 1A, a single Member may decide the following appeals:
(a) an appeal under the formal
procedure from a decision of the Assessors in which the assessed value of the
property involved does not exceed $500,000;
(b) an appeal under the formal procedure from
a decision of the Assessors in which the value of the property involved exceeds
$500,000 but does not exceed $750,000, if both parties give written consent to
a decision by a single Member;
(c)
an appeal under the informal procedure from a decision of the Assessors in
which the assessed value of the property involved is less than $1,000,000;
and
(d) an appeal under the small
claims procedure from a decision of the Commissioner.
(2) In the discretion of the Member presiding at the hearing of an appeal that may be decided by a single Member, the appeal may be submitted to the full Board for decision.
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