General Laws of Massachusetts (Last Updated: January 16, 2020) |
PART I ADMINISTRATION OF THE GOVERNMENT |
TITLE IX. TAXATION |
CHAPTER 58A. APPELLATE TAX BOARD |
SECTION 1. Appellate tax board; establishment; appointment; terms; compensation; removal; performance evaluations |
SECTION 1A. Quorum; decisions by a single member of board |
SECTION 2. Principal office; meetings; hearings |
SECTION 3. Reports and opinions; publication; sale |
SECTION 4. Annual reports |
SECTION 5. Traveling expenses |
SECTION 5A. Appointment of employees; expenditures |
SECTION 6. Jurisdiction |
SECTION 7. Appeals; petition; answers; fees; abatement |
SECTION 7A. Informal procedure |
SECTION 7B. Small claims procedure |
SECTION 8. Hearings |
SECTION 8A. Discovery procedure |
SECTION 9. Service of process |
SECTION 10. Recording of proceedings; electronic transcription; costs; waiver of appeal |
SECTION 11. Oaths; witnesses; depositions |
SECTION 12. Costs; witness fees; service of process |
SECTION 12A. Costs; appeal |
SECTION 12B. Evidence of fair cash valuation or classification of property; admissibility |
SECTION 12C. Appeals; reports of assessment ratios; admissibility in evidence; abatement |
SECTION 12D. Electric or gas company property; abatement or reclassification; appeals |
SECTION 13. Findings; decisions; opinions; reports; appeals; costs |
SECTION 14. Disproportionate assessments; measure of damages |