Outside Section 12

Expedite Appellate Tax Board Decisions

SECTION 12.   (A) Section 1 of chapter 58A of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by striking out the figure "75", in lines 11 and 13, and inserting in place thereof, in each instance, the following figure:- 85.

(B) The first paragraph of section 1A of said chapter 58A, as so appearing, is hereby amended by striking out the third sentence and inserting in place thereof the following sentence:- A single member of the board may decide cases on appeal from a board of assessors as provided in section 7 or section 7A where the assessed value of the property involved does not exceed $1,000,000.

(C) Section 7A of said chapter 58A, as so appearing, is hereby amended by striking out the figure "$20,000", in line 41, and inserting in place thereof the following figure:- $500,000.

(D) Section 7B of said chapter 58A, as so appearing, is hereby amended by striking out the figure "$5,000", in lines 7, 8, 9, 11, 12 and 18, and inserting in place thereof, in each instance, the following figure:- $25,000.
 
 

Summary:
This section will expedite decisions by the Appellate Tax Board, by allowing more cases to be decided by single board members and under the Board's informal and small claims procedures. It also adjusts the salaries of Board members.