Massachusetts General Laws
Title IX - Taxation
Chapter 58a - Appellate Tax Board

Section 1 - Appellate Tax Board; Establishment; Appointment; Terms; Compensation; Removal; Performance Evaluations - Section 1. There shall be in the executive office of...

Section 1a - Quorum; Decisions by a Single Member of Board - Section 1A. The majority of the members of the board...

Section 2 - Principal Office; Meetings; Hearings - Section 2. The principal office of the board shall be...

Section 3 - Reports and Opinions; Publication; Sale - Section 3. The board shall provide for the publication and...

Section 4 - Annual Reports - Section 4. The board shall report annually to the general...

Section 5 - Traveling Expenses - Section 5. The members and employees of the board shall...

Section 5a - Appointment of Employees; Expenditures - Section 5A. Subject to appropriation, the chairman shall appoint five...

Section 6 - Jurisdiction - Section 6. The board shall have jurisdiction to decide appeals...

Section 7 - Appeals; Petition; Answers; Fees; Abatement - Section 7. Any party taking an appeal to the board,...

Section 7a - Informal Procedure - Section 7A. The board shall establish by rule an alternative...

Section 7b - Small Claims Procedure - Section 7B. (a) The board shall establish by rule a...

Section 8 - Hearings - Section 8. A hearing shall be granted if any party...

Section 8a - Discovery Procedure - Section 8A. Before the hearing of a petition for the...

Section 9 - Service of Process - Section 9. The mailing by first class mail, postage prepaid,...

Section 10 - Recording of Proceedings; Electronic Transcription; Costs; Waiver of Appeal - Section 10. At the request of any party made before...

Section 11 - Oaths; Witnesses; Depositions - Section 11. Any member of the board, or any employee...

Section 12 - Costs; Witness Fees; Service of Process - Section 12. Witness fees and expenses of service of process...

Section 12a - Costs; Appeal - Section 12A. If the owner of a parcel of real...

Section 12b - Evidence of Fair Cash Valuation or Classification of Property; Admissibility - Section 12B. At any hearing relative to the assessed fair...

Section 12c - Appeals; Reports of Assessment Ratios; Admissibility in Evidence; Abatement - Section 12C. In any appeal relative to the assessed valuation...

Section 12d - Electric or Gas Company Property; Abatement or Reclassification; Appeals - Section 12D. Notwithstanding the provisions of any general or special...

Section 13 - Findings; Decisions; Opinions; Reports; Appeals; Costs - Section 13. The board, or a single member of the...

Section 14 - Disproportionate Assessments; Measure of Damages - Section 14. In cases where the board finds that a...