Code of Massachusetts Regulations
831 CMR - APPELLATE TAX BOARD
Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure
Section 1.35 - Claim of Appeal
Current through Register 1531, September 27, 2024
(1) In accordance with M.G.L. c. 58A, § 13, appeals from final decisions of the Board are governed by the Massachusetts Rules of Appellate Procedure (MRAP).
(2) A claim of appeal from a final decision of the Board must be filed with the Board in accordance with Rule 4 of MRAP.
(3) For the purposes of Rule 4 of MRAP, the date the Board's decision is issued shall be the date of the entry of judgment if no timely request for findings of fact and report is made. If a timely request for findings of fact and report is made, the date of promulgation of the Board's findings of fact and report will be the date of the entry of judgment.
(4) The Board will prepare the record on appeal and notify the parties in accordance with the relevant provisions of Rules 8 and 9 of MRAP.
(5) The party taking the appeal must then docket the appeal in the Massachusetts Appeals Court in accordance with Rule 10 of MRAP.