831 C.M.R. 1.01 – Rule-Making Authority, Scope of Rules, and Definitions

General Matters 1.01: Rule-Making Authority, Scope of Rules, and Definitions 1.02: Appearance and Practice Before the Board 1.03: Form of Documents Filed with the Board 1.04: Jurisdiction

Commencement of an Appeal and Responsive Pleadings 1.05: Content of Petition Under Formal Procedure 1.06: Filing and Service of Petition Under Formal Procedure 1.07: Content of Statement Under Informal Procedure and Waiver of Appeal 1.08: Filing and Service of Statement Under Informal Procedure 1.09: Transfer of Appeals from Informal to Formal Procedure 1.10: Content of Petition Under Small Claims Procedure and Waiver of Appeal 1.11: The Postmark Rule, Alternative Delivery Services, and Substantiating Marks 1.12: Docketing of Appeals 1.13: Answers, Responsive Pleadings, and Service Thereof

Pre-Trial Pleadings 1.14: Amended and Supplemental Pleadings 1.15: Substitution of Parties 1.16: Motions 1.17: Summary Judgment

Pre-Trial Conferences 1.18: Mediation 1.19: Status Conferences

Discovery and Stipulations 1.20: Interrogatories 1.21: Depositions 1.22: Stipulations and Agreed Statements of Fact

Hearings 1.23: Scheduling of Hearings 1.24: Inactive Appeals 1.25: Conduct of Hearings 1.26: Subpoenas 1.27: Evidence 1.28: Public Records 1.29: Recording and Transcription of Hearings and Other Proceedings 1.30: Submission for Decision Without a Hearing

Post-Hearing 1.31: Briefs 1.32: Decision by a Single Member 1.33: Computation of Abatement Amount 1.34: Request for Findings of Fact and Report 1.35: Claim of Appeal 1.36: Computation of Time 1.37: Exceptions Unnecessary

2/2/24 (Effective 1/5/24) - corrected 831 CMR - 3

(1) Rule-Making Authority. In accordance with M.G.L. c. 58A, § 8, the Appellate Tax Board promulgates these Rules of Practice and Procedure (Rules). The Rules are promulgated as a regulation pursuant to M.G.L. c. 30A, § 1. As a regulation, the Rules are numbered sequentially in accordance with 950 CMR 20.00: Preparing and Filing Regulations and The Regulations Manual published by the Secretary of the Commonwealth of Massachusetts. When citing to a particular Rule, parties may use the regulation format beginning with 831 CMR followed by the section, subsection, and subpart; or they may reference a particular Rule by using the whole number appearing to the right of the decimal point in the regulation format. For example, this Rule may be cited as either 831 CMR 1.01(1) or Rule 1(1).
(2) Scope of Rules. The Rules will be construed, administered, and employed to secure the just and efficient determination of every appeal before the Board.
(3) Definitions. As used in the Rules, the following terms have the following meanings:
1. (a) Appellant - the party filing an appeal with the Board;
2. (b) Appellee - the Commissioner of Revenue or Board of Assessors;
3. (c) Assessors - a Board of Assessors;
4. (d) Board - the Appellate Tax Board;
5. (e) Chairman - the Chairman of the Board;
6. (f) Clerk - the Clerk of the Board;
7. (g) Commissioner - the Commissioner of Revenue;
8. (h) Hard Copy - a document on a physical medium such as paper, as contrasted with an electronic version that is transmitted via email;
9. (i) Massachusetts Attorney - an attorney admitted to practice before the courts of the Commonwealth and engaged in the practice of law in the Commonwealth;
10. (j) Member - a member of the Board; and
11. (k) Non-Massachusetts Attorney - an attorney engaged in the practice of law who is not admitted to practice before the courts of the Commonwealth.