Code of Massachusetts Regulations
831 CMR - APPELLATE TAX BOARD
Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure
Section 1.33 - Computation of Abatement Amount
Current through Register 1531, September 27, 2024
(1) If the Board determines all issues necessary to decide an appeal except for the abatement amount, the Board will order the parties to compute the abatement amount based on the Board's determination of the issues.
(2) The parties shall, if they agree on the abatement amount, file with the Clerk a computation showing the abatement amount.
(3) If the parties do not agree on the abatement amount, either party may file with the Clerk a computation showing their proposed abatement amount.
(4) Based on the parties' joint or separate computation(s) of the abatement amount(s), or after a hearing on the parties' computation(s), the Board will determine the correct abatement amount and enter a final decision with respect to the appeal.
(5) The response to the Board's Order for computation of the abatement amount under this Rule shall be limited to the amount based on the Board's determination of the issues. The response is not an opportunity to request a rehearing or reconsideration of the issues the Board has determined. A response to the Board's Order under this Rule will not prevent a party from appealing the final decision entered by the Board.
