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 DEFENDANT'S CLAIM of APPEAL Trial Court of Mass Gov Mass 2018

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now let's discuss the procedures used during the appeals process the taxpayer must pay a fee to file a case before the appellate tax board the amounts vary depending on the assessed value of the subject property as shown here the maximum filing fee is five thousand dollars the taxpayer decides when filing whether to choose the formal or informal procedure petitions filed generally relate to one parcel of real estate and a single fiscal year however the appellate tax board can't allow adjacent parcels under common ownership to be combined in a single petition either party can ask that a transcript or written record be made of the hearing if no transcript is requested the parties cannot appeal as to the questions of fact questions of property value which are the focus of most appeals from decisions of local assessors are considered questions of fact the formal procedure means that an abatement hearing before the atb is conducted as though it were a trial at court the rule

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