Massachusetts General Laws
Chapter 58a - Appellate Tax Board
Section 8a - Discovery Procedure

Section 8A. Before the hearing of a petition for the abatement of a tax upon real estate, machinery or other tangible property, the appellant shall permit the appellee personally or by attorneys, experts or other agents, to enter upon such real estate or upon any premises where such personal property is situated and examine and inspect such real estate or personal property, including any property which the appellant claims is exempt from taxation. In case of doubt or uncertainty as to the identity of the property, the appellant shall point out to the appellee the property to which the appeal relates. In the event the appellant refuses to permit the appellee to inspect said property, the board may dismiss the appeal. Sections 61 to 70, inclusive, of chapter 231 shall apply to all appeals before the board except those conducted under the informal procedure provided by section 7A or under the small claims procedure provided by section 7B of this chapter. At least 30 days prior to the hearing of a petition for the abatement of a tax, upon a motion filed by either party and granted by the board, or by direction of the board, the appellant and appellee shall exchange appraisal reports concerning the property.
In any pending appeal where jurisdiction is established, the board, with the consent of all parties, may in its discretion employ alternative dispute resolution techniques including, without limitation, mediation and arbitration. Said alternative dispute resolution techniques shall be conducted upon such terms and conditions as are established by the parties with the approval of the board.

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