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Budget Summary FY2015

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Outside Section 89
Data Current as of:  10/17/2014

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Simplify Appellate Tax Board Small Claims Process V

SECTION 89.   Subsection (e) of said section 7B of said chapter 58A, as so appearing, is hereby further amended by striking out the third and fourth sentences and inserting in place thereof the following 4 sentences:- The commissioner may also request that a matter be removed from the small claims procedure if: (i) there is a recurring issue of law and the impact of the issue on similarly situated taxpayers carries an aggregate value of over $250,000; or (ii) the board determines that the issue to be addressed is not suitable for small claims resolution due to its complexity, unique nature or other compelling reason as determined by the board in good faith. Upon removal or discontinuance, proceedings in the case shall be transferred to the formal docket and conducted under the formal procedure provided by said section 7. The date on which the board received the appellant's initial petition shall be considered the date of filing for the subsequent appeal under the formal procedure. The board shall allow sufficient time for the parties to modify their small claims submissions as needed to comply with the documentary requirements of the formal procedure and the waiver of the right of appeal shall be void.