Massachusetts General Laws
Chapter 58a - Appellate Tax Board
Section 10 - Recording of Proceedings; Electronic Transcription; Costs; Waiver of Appeal

Section 10. At the request of any party made before any evidence is offered, or by direction of the board, the board shall order that all proceedings in a pending appeal be officially recorded. The board shall employ transcription methods including, without limitation, electronic transcription equipment, for the purpose of recording or reporting proceedings before the board. The board may contract for the reporting of such proceedings at the expense of the commonwealth in the first instance, but shall collect the cost thereof from the persons requesting that the proceedings be recorded. In such contract the board may provide that one or more copies of the transcript be supplied to the board without cost to the commonwealth, and may fix the terms and conditions upon which transcripts will be supplied to other persons and agencies by the official recorder. No proceedings shall be recorded or transcribed officially until an amount equal to the cost thereof, as estimated by the clerk, shall have been deposited with him at such times and in such manner as may be provided by the rules of the board. Any excess deposit over the actual cost shall be returned to the depositor by the clerk. If no party requests that the proceedings be reported, all parties shall be deemed to have waived all rights of appeal to appeals court or the supreme judicial court upon questions as to the admission or exclusion of evidence, or as to whether a finding was warranted by the evidence. The right of appeal upon questions of law raised by the pleadings or by an agreed statement of facts or shown by the report of the board shall not be deemed to be waived. For its own information only, the board may, subject to appropriation, have stenographic notes of hearings taken and may have transcripts thereof prepared in proceedings which are not officially reported at the request of a party.

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