reglab/statecodes huggingface dataset:
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.13 - Answers, Responsive Pleadings, and Service Thereof

Current through Register 1525, July 5, 2024
(1) The Appellee shall file with the Clerk
			 and serve on the Appellant an answer within 30 days of the service of the
			 petition under formal procedure or statement under informal procedure or 25
			 business days of the service of the petition under small claims
			 procedure.
(2) The Board may grant
			 further time for the Appellee to file an answer.
(3) If the Appellant files an amended
			 petition pursuant to Rule 14, the Appellee shall file an answer or amended
			 answer within 30 days of service of the amended petition or such further time
			 as the Board may allow.
(4) In
lieu
of filing an answer, the Appellee may file a motion to
			 dismiss the appeal or other motion identified in Rule 16(6). If the motion to
			 dismiss or other motion identified in Rule 16(6) is denied, the Appellee shall
			 file the answer within ten days of the denial of the motion or within such
			 further time as the Board may allow.
(5) Pursuant to M.G.L. c. 58A, §§ 7
			 and 7A, in an appeal from the Assessors' refusal to abate a real estate or
			 personal property tax, no answer need be filed where the Appellee contests only
			 the Appellant's allegation of overvaluation or improper classification of the
			 property at issue. Challenges to the jurisdiction of the Board may be raised at
			 any time regardless of whether an answer was filed.
(6) If the Appellee files an answer, the
			 Appellee must serve a copy of the answer on the Appellant or person appearing
			 on behalf of the Appellant, by in-hand delivery, first-class mail, or email to
			 the email address of the Appellant or the person appearing on behalf of the
			 Appellant. The answer should contain:
(a) a
			 specific admission or denial of each allegation of fact contained in the
			 petition;
(b) a clear and concise
			 statement of any other facts or rulings of law upon which the Appellee relies;
			 and
(c) an address, telephone
			 number, and email address where service of notices, pleadings, and other
			 documents concerning the appeal may be made.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.14 - Amended and Supplemental Pleadings

Current through Register 1525, July 5, 2024
(1) Parties may
			 amend their pleadings with consent of the opposing party or permission of the
			 Board.
(2) A further and clearer
			 statement of the nature of the claim or defense, or of any matter stated in any
			 pleading, may be ordered by the Board in its discretion.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.15 - Substitution of Parties

Current through Register 1525, July 5, 2024
(1) In the event of
			 the death of the Appellant, or for other cause, the Board in its discretion may
			 order the substitution of the proper parties.
(2) All motions for substitution of a party
			 shall be filed with the Board and served upon the opposing party in accordance
			 with Rule 16. The Board may order further service in its discretion.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.17 - Summary Judgment

Current through Register 1525, July 5, 2024
(1) Either party
			 may file a motion for summary judgment no later than 30 days prior to the date
			 set for the hearing of the appeal unless the Board in its discretion permits
			 otherwise.
(2) The moving party
			 shall file with the motion and serve on the opposing party:
(a) a brief statement of the applicable law;
			 and
(b) affidavits and/or copies of
			 those portions of deposition transcripts, pleadings, admissions, or other
			 documents demonstrating that there is no genuine issue of material fact and
			 that the moving party is entitled to judgment as a matter of law.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.18 - Mediation

Current through Register 1525, July 5, 2024
(1) The Board's Mediation Program is
			 established under the authority of M.G.L. c. 58A, § 8A to "employ
			 alternative dispute resolution techniques including, without limitation,
			 mediation and arbitration." Mediation affords parties the opportunity to meet
			 confidentially with Board mediators to facilitate the expeditious and informal
			 resolution of appeals.
(2) One or
			 more attorneys in the Board's legal department will serve as Board mediators.
			 To ensure that the parties will receive a full and impartial hearing if cases
			 are not resolved at mediation, Members do not serve as mediators and there are
			 no discussions between Board mediators and Members regarding issues discussed
			 at mediation conferences.
(3)
			 Either party may request mediation. In accordance with M.G.L. c. 58A, §
			 8A, both parties must agree to mediation. If the Board determines that a case
			 is appropriate for mediation, it will contact the parties to schedule a date
			 and time for the mediation conference. If the Board determines that the case is
			 not appropriate for mediation, the parties will be notified that the case will
			 be scheduled for a hearing on the merits of the appeal.
(4) The Board's jurisdiction over an appeal
			 must be established prior to commencement of a mediation conference and Board
			 mediators will require the Assessors or the Commissioner to provide
			 documentation to confirm jurisdiction.
(5) While no formal presentation of evidence
			 or testimony is expected at the mediation conference, Board mediators may
			 request that each party provide a position statement to the Board mediators and
			 the opposing party no later than one week before the date of the mediation
			 conference. Any such documentation will be kept confidential and will not form
			 a part of the Board's case file.
(6) Board mediators may, in their discretion,
			 hold the mediation conference at the Board's offices or by video
			 conference.
(7) During the
			 mediation conference, Board mediators will facilitate discussions between the
			 parties but will not impose a resolution. Recommendations offered by Board
			 mediators are not binding on either party. Any discussions held during the
			 mediation conference will be treated as confidential by Board mediators and
			 will not be shared with any other persons outside the mediation
			 conference.
(8) If a resolution is
			 achieved at the mediation conference, the parties are responsible for
			 negotiating and executing the terms of any settlement documents and for filing
			 an appropriate withdrawal of the appeal with the Board.
(9) Appeals not resolved through the
			 mediation process will proceed to a hearing on the merits that will be presided
			 over by a Member who will have no knowledge of any discussions held in the
			 mediation conference.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.19 - Status Conferences

Current through Register 1525, July 5, 2024
(1) The Board may,
			 in its discretion, schedule one or more status conferences in pending appeals.
			 Status conferences are designed to bring the parties together to discuss, among
			 other topics: the progress of discussions regarding settlement; the formal or
			 informal exchange of relevant information; the option of a mediation
			 conference; a schedule for discovery, expert report exchange, submission of an
			 agreed statement of facts, and a hearing date; and the narrowing of issues for
			 hearing.
(2) If the Board
			 determines that a status conference is warranted, the Clerk will contact the
			 parties to schedule the conference. In addition, if the parties believe that a
			 status conference would be beneficial, they may contact the Clerk to request
			 the scheduling of a conference.
(3)
			 Status conferences may be held by video conference, telephone, or in-person at
			 the Board's offices. The Clerk will inform the parties of the medium by which
			 the conference will be held, but the parties may request a particular medium
			 for the conference.
(4) Prior to
			 the commencement of the status conference, the parties are expected to: confer
			 regarding the topics to be discussed at the conference; agree on a date for a
			 further status conference if they believe one will be beneficial; and, if
			 necessary, provide a proposed scheduling order covering the matters outlined in
			 this Rule.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.20 - Interrogatories

Current through Register 1525, July 5, 2024
(1) In accordance with M.G.L. c. 231, §
			 61, either party in appeals under the formal procedure may interrogate the
			 opposing party for the discovery of facts and documents admissible in evidence
			 at the hearing of the appeal.
(2)
			 If information responsive to an interrogatory is stored in electronic form, the
			 responding party shall produce it in the form or forms in which it is
			 maintained or in a reasonably usable form.
(3) When a party withholds information
			 otherwise discoverable by claiming that the information is privileged or
			 subject to protection as trial-preparation material, the party must:
(a) expressly make the claim; and
(b) describe the nature of the documents,
			 communications, or tangible things not produced or disclosed, and do so in a
			 manner that, without revealing information itself privileged or protected, will
			 enable the other party and the Board to assess the claim.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.21 - Depositions

Current through Register 1525, July 5, 2024
(1) Parties must request permission of the
			 Board by motion to conduct a deposition. The motion to take a deposition must
			 set forth the following:
(a) the name and
			 address of each proposed deponent;
(b) the subject matters concerning which the
			 proposed deponent is to testify, together with a statement of the relevance of
			 the subject matter to the resolution of the appeal; and
(c) the time and place of the proposed
			 deposition(s).
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.22 - Stipulations and Agreed Statements of Fact

Current through Register 1525, July 5, 2024
(1) The parties
			 shall use best efforts to stipulate, to the fullest extent possible, to all
			 matters not privileged that are relevant to the appeal.
(2) The parties' stipulations must be reduced
			 to writing in an agreed statement of fact signed by each party or the person
			 appearing on behalf of a party.
(3)
			 Where facts are not disputed, an objection on the ground of materiality or
			 relevance may be raised by either party, but such an objection is not cause for
			 refusal to stipulate.
(4) Documents
			 or other exhibits annexed to or filed with an agreed statement of facts will be
			 part of the agreed statement of facts.
(5) An agreed statement of facts prepared
			 pursuant to this Rule, including documents or other exhibits that are part of
			 the agreed statement of fact, shall be filed by the parties at least seven days
			 in advance of the hearing of the appeal, unless the Board otherwise
			 specifies.
(6) Nothing in this Rule
			 prevents a party from: objecting at a hearing on the merits to the introduction
			 in evidence of documents or facts on the ground of materiality or relevance; or
			 maintaining that a genuine issue of fact exists for resolution by the
			 Board.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.23 - Scheduling of Hearings

Current through Register 1525, July 5, 2024
(1) The Clerk will
			 place appeals on the hearing list sequentially by docket number, unless the
			 Board otherwise directs.
(2) The
			 Clerk will send notices of hearing dates to the parties or the person appearing
			 on behalf of a party.
(3) In the
			 discretion of the Board, hearings will be conducted in person at the Board's
			 offices, by video conference, or in a suitable place outside of
			 Boston.
(4) The Board may continue
			 the scheduled hearing date on its own motion or at the request of either party.
			 A request for a continuance must be made in writing and will not be effective
			 unless the Board in its discretion grants the request. The party requesting the
			 continuance must confer with the opposing party in an effort to agree on a
			 proposed continuance date. If the parties do not agree to a continuance, the
			 party requesting the continuance must do so by motion in accordance with Rule
			 16.
(5) If a party fails to appear
			 at the time set for the hearing, the Board may proceed
ex
			 parte
.
(6) The Board may
			 place an appeal on a reserve list without a hearing date for good cause shown,
			 as, for example, to await the decision in another case.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.24 - Inactive Appeals

Current through Register 1525, July 5, 2024
(1) Any appeal that
			 has remained on the Board's docket for three or more years without action by
			 either party will be marked inactive. The Clerk will notify the parties that
			 the appeal has been marked inactive and that the appeal may be dismissed if no
			 action is taken within 30 days.
(2)
			 If neither party contacts the Board within 30 days of such notice, the Board
			 will dismiss the appeal.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.25 - Conduct of Hearings

Current through Register 1525, July 5, 2024
(1) The Board may
			 make hearings and proceedings as informal as possible, so that substance and
			 not form will govern, and that a final and just determination of all matters
			 before it may be promptly reached, provided that the Board shall observe the
			 rules of privilege recognized by law.
(2) The Board will not consider, unless
			 equity and good conscience so require, any issue of fact or contention of law
			 not raised in the pleadings.
(3) In
			 proceedings under the formal procedure, subject to the discretion of the Board,
			 the Board shall observe the rules of evidence observed by the courts of this
			 Commonwealth. All evidence shall be admitted which is admissible under the
			 statutes of this Commonwealth or under rules of evidence applied in this
			 Commonwealth.
(4) In proceedings
			 under the informal and small claims procedures, rules of pleadings, practice,
			 and evidence will be eliminated to the extent practicable. In such proceedings,
			 evidence may be given probative effect if it is the kind of evidence on which
			 reasonable persons are accustomed to rely in the conduct of serious
			 affairs.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.26 - Subpoenas

Current through Register 1525, July 5, 2024
(1) Either party may summon witnesses or may
			 require the production of documents in the same manner in which witnesses may
			 be summoned and documents may be required to be produced for the purpose of
			 trial in the courts of the Commonwealth.
(2) The Board may summon and examine
			 witnesses and require, by subpoena signed by the Chairman, the production of
			 all returns, books, papers, documents, correspondence, and other evidence
			 pertinent to the appeal.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.27 - Evidence

Current through Register 1525, July 5, 2024
(1) Any document that a party intends to
			 introduce as evidence at the hearing of an appeal, other than documents to
			 impeach the credibility of a witness, must be submitted to the Board and
			 provided to the opposing party by in-hand delivery, first-class mail, or email
			 no later than seven days prior to the scheduled hearing, except upon good cause
			 shown. Any document that is not timely submitted and provided may be excluded
			 from evidence, or the Board may order the continuance of the hearing.
(2) The Board may require that hard copies of
			 proposed documentary evidence be provided to the Board and the opposing party.
			 Demonstratives and chalks not constituting evidence but intended by a party to
			 facilitate testimony, or to summarize evidence or legal analysis, must be
			 submitted to the Board and provided to the opposing party prior to the
			 scheduled hearing.
(3) For appeals
			 from a decision of the Assessors, the following documents must be introduced as
			 evidence by the Assessors and, therefore, submitted to the Board and provided
			 to the opposing party as provided in this Rule:
(a) a date-stamped copy of the Appellant's
			 abatement application showing the date of filing;
(b) the notice of the Assessors' action or
			 inaction on the Appellant's abatement application;
(c) the tax bills for each installment of the
			 tax for the fiscal year(s) at issue;
(d) affidavit(s) from the municipality's
			 treasurer showing: the date the tax bill for the fiscal year(s) at issue was
			 mailed; the amount due and the amount paid for each installment of the tax
			 bill; the date that each installment of the tax bill was paid; and interest
			 incurred, if any, on each installment of the tax bill; and
(e) on appeals for exemption under M.G.L. c.
			 59, § 5, clause third, date-stamped copies of the Form 3 ABC and Form PC
			 filed with the Assessors showing the date of filing.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.28 - Public Records

Current through Register 1525, July 5, 2024
(1) All evidence
			 marked as exhibits and all pleadings, briefs, and other documents that the
			 parties file with or otherwise provide to the Board, whether in hard-copy or
			 electronic form, and all other documents specified in M.G.L. c. 58A, § 13,
			 shall be open to the inspection of the public, except for documents provided to
			 the Board in connection with the Board's mediation program under Rule
			 18.
(2) In accordance with M.G.L.
			 c. 58A, § 13, if a party requests withdrawal from the Board's custody the
			 originals of books, documents, records, models, diagrams, or other exhibits
			 introduced into evidence, the party must substitute a legible copy of the
			 original and comply with such other terms as the Board may in its discretion
			 prescribe.
(3) To the extent not
			 covered in M.G.L. c. 58A, § 13, all "public records" as defined in M.G.L.
			 c. 4, § 7, clause 26, shall be open to the inspection of the
			 public.
(4) No document specified
			 in M.G.L. c. 58A, § 13, defined in M.G.L. c. 4, § 7, clause 26, or
			 covered by this Rule, will be the subject of a protective order.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.29 - Recording and Transcription of Hearings and Other Proceedings

Current through Register 1525, July 5, 2024
(1) At the request of any party or in the
			 discretion of the Board, the Board may order that a hearing or other
			 proceedings in an appeal be recorded by a stenographer present at the hearing
			 and that a transcript of the hearing or other proceedings be produced. Written
			 notice of the request for a stenographer in a form approved by the Clerk shall
			 be given to the Clerk at least five days before the hearing or other
			 proceedings is scheduled to commence, but the Board in its discretion may
			 permit later notice.
(2) Subject to
			 availability of appropriate recording devices, the Board will digitally record
			 hearings or other proceedings. As an alternative to Rule 29(1), any party may
			 request the digital file of the Board's recording of the hearing or other
			 proceedings within 14 days of the completion of the hearing or other
			 proceedings. The party requesting the digital file is responsible for
			 facilitating transcription of the audio recording by a transcriber listed on
			 the Board's website at
https://www.mass.gov/orgs/appellate-tax-board
.
(3) The Board in its discretion may deny a
			 party's request for a recording and/or transcript for certain proceedings
			 including, for example, status conferences.
(4) The cost of a transcript shall be borne
			 by the party requesting the transcript. If the opposing party also wishes to
			 receive a copy of the transcript, the parties will share equally in the cost
			 imposed for producing the transcript. In the case of a digital recording, the
			 Board shall provide the requesting party with a digital copy of the audio of
			 the hearing or other proceedings. The party shall be responsible for
			 facilitating transcription of the audio recording by a transcriber prescribed
			 in Rule 29(2).
(5) In every hearing
			 or other proceedings for which a transcript is produced, the cost of producing
			 the transcript shall include one copy of the transcript to be submitted to the
			 Board without cost to the Board.
(6) With the exception of the digital file of
			 a hearing or other proceedings, if no party requests that a hearing or other
			 proceedings be officially recorded in accordance with this Rule, stenographic
			 notes, transcripts, or recordings of such hearing or other proceedings that may
			 be created by the Board shall be for the information of the Board only, and
			 will not be open to inspection or available for the use of the parties, unless
			 otherwise ordered in the discretion of the Board.
(7) The Board may issue standing orders from
			 time to time as needed to clarify and implement Rule 29.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.30 - Submission for Decision Without a Hearing

Current through Register 1525, July 5, 2024
(1)
			 The parties may, with the approval of the Board and on such conditions as the
			 Board may prescribe, submit an appeal to the Board for decision without a
			 hearing.
(2) The Board may, in its
			 discretion, require that the parties appear for argument or file briefs in
			 connection with a submission of an appeal for decision without a
			 hearing.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.31 - Briefs

Current through Register 1525, July 5, 2024
(1) At the conclusion of a hearing, the Board
			 may order, or the parties may request, that briefs be filed. The Member
			 presiding at the hearing will establish a briefing schedule.
(2) The parties may also file briefs prior to
			 or at the time of the hearing.
(3)
			 Briefs will be filed with the Board and served on the opposing party by email,
			 unless otherwise ordered by the Board.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.32 - Decision by a Single Member

Current through Register 1525, July 5, 2024
(1) In accordance
			 with M.G.L. c. 58A, § 1A, a single Member may decide the following
			 appeals:
(a) an appeal under the formal
			 procedure from a decision of the Assessors in which the assessed value of the
			 property involved does not exceed $500,000;
(b) an appeal under the formal procedure from
			 a decision of the Assessors in which the value of the property involved exceeds
			 $500,000 but does not exceed $750,000, if both parties give written consent to
			 a decision by a single Member;
(c)
			 an appeal under the informal procedure from a decision of the Assessors in
			 which the assessed value of the property involved is less than $1,000,000;
			 and
(d) an appeal under the small
			 claims procedure from a decision of the Commissioner.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.33 - Computation of Abatement Amount

Current through Register 1525, July 5, 2024
(1) If the Board
			 determines all issues necessary to decide an appeal except for the abatement
			 amount, the Board will order the parties to compute the abatement amount based
			 on the Board's determination of the issues.
(2) The parties shall, if they agree on the
			 abatement amount, file with the Clerk a computation showing the abatement
			 amount.
(3) If the parties do not
			 agree on the abatement amount, either party may file with the Clerk a
			 computation showing their proposed abatement amount.
(4) Based on the parties' joint or separate
			 computation(s) of the abatement amount(s), or after a hearing on the parties'
			 computation(s), the Board will determine the correct abatement amount and enter
			 a final decision with respect to the appeal.
(5) The response to the Board's Order for
			 computation of the abatement amount under this Rule shall be limited to the
			 amount based on the Board's determination of the issues. The response is not an
			 opportunity to request a rehearing or reconsideration of the issues the Board
			 has determined. A response to the Board's Order under this Rule will not
			 prevent a party from appealing the final decision entered by the
			 Board.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.34 - Request for Findings of Fact and Report

Current through Register 1525, July 5, 2024
(1) After the
			 issuance of a decision under the formal procedure without findings of fact, the
			 Board will promulgate a findings of fact and report if either party files a
			 request with the Clerk within ten days of the date of the Board's decision in
			 accordance with M.G.L. c. 58A, § 13.
(2) A request for findings of fact and report
			 may be filed in-person at the Board's offices, by first-class mail, or by
			 emailing the Clerk, with a copy to the opposing party.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.35 - Claim of Appeal

Current through Register 1525, July 5, 2024
(1) In accordance
			 with M.G.L. c. 58A, § 13, appeals from final decisions of the Board are
			 governed by the Massachusetts Rules of Appellate Procedure (MRAP).
(2) A claim of appeal from a final decision
			 of the Board must be filed with the Board in accordance with Rule 4 of
			 MRAP.
(3) For the purposes of Rule
			 4 of MRAP, the date the Board's decision is issued shall be the date of the
			 entry of judgment if no timely request for findings of fact and report is made.
			 If a timely request for findings of fact and report is made, the date of
			 promulgation of the Board's findings of fact and report will be the date of the
			 entry of judgment.
(4) The Board
			 will prepare the record on appeal and notify the parties in accordance with the
			 relevant provisions of Rules 8 and 9 of MRAP.
(5) The party taking the appeal must then
			 docket the appeal in the Massachusetts Appeals Court in accordance with Rule 10
			 of MRAP.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.36 - Computation of Time

Current through Register 1525, July 5, 2024
In computing any period of time prescribed or allowed by these
				Rules, the day of the act, event, or default after which the designated period
				of time begins to run shall not be included. The last day of the period so
				computed shall be included, unless it is a Saturday, a Sunday, or a legal
				holiday, in which event the period runs until the end of the next day which is
				not a Saturday, a Sunday, or a legal holiday. When the period of time
				prescribed or allowed is less than seven days, intermediate Saturdays, Sundays,
				and legal holidays shall be excluded in the computation. As used in this rule,
				"legal holiday" includes those days specified in M.G.L. c. 4, § 7 and any
				other day appointed as a holiday by the President or the Congress of the United
				States or designated by the laws of the Commonwealth.
Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.37 - Exceptions Unnecessary

Current through Register 1525, July 5, 2024
Formal exceptions to rulings of the Board sustaining or
				overruling objections are unnecessary to preserve the right to
				review.
Code of Massachusetts Regulations › 840 CMR - PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION › Title 840 CMR 1.00 - Protection Of Interests Of Retirement System Members And Their Beneficiaries › Section 1.01 - Board Members' Duty

Current through Register 1525, July 5, 2024
A board member shall discharge all of his/her duties solely in
				the interest of members and their beneficiaries, and
(1) For the exclusive purpose of:
(a) providing benefits to members and their
			 beneficiaries; and
(b) defraying
			 reasonable expenses of administering the system.
Code of Massachusetts Regulations › 840 CMR - PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION › Title 840 CMR 1.00 - Protection Of Interests Of Retirement System Members And Their Beneficiaries › Section 1.02 - Liability For Breach of Fiduciary Duty

Current through Register 1525, July 5, 2024
(1)
			 Failure to comply with the fiduciary standard set forth in M.G.L. c. 32, §
			 23 and in
			 840 CMR 1.01
			 may subject the fiduciary to personal liability for any losses to the system
			 resulting from such failure.
(2) If
			 a fiduciary knowingly participates in or knowingly conceals an act or omission
			 of a co-fiduciary which is a breach of fiduciary duty the fiduciary may be
			 subject to personal liability for any losses to the system resulting from such
			 breach.
(3) If, by failing to
			 comply with his/her fiduciary duty, a fiduciary enables a co-fiduciary to
			 breach his/her fiduciary duty, the fiduciary may be subject to personal
			 liability for any losses to the system resulting from such breach.
(4) If a fiduciary has knowledge of a breach
			 of fiduciary duty by a co-fiduciary and the fiduciary fails to make reasonable
			 efforts under the circumstances to remedy the breach of fiduciary duty, the
			 fiduciary may be subject to personal liability for any losses to the system
			 resulting from such breach.
Code of Massachusetts Regulations › 840 CMR - PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION › Title 840 CMR 1.00 - Protection Of Interests Of Retirement System Members And Their Beneficiaries › Section 1.03 - Prohibition Against Certain Persons Holding Certain Positions

Current through Register 1525, July 5, 2024
No individual who has been convicted of robbery, bribery,
				extortion, embezzlement, fraud, grand larceny, burglary, arson, a felony
				violation of state or federal law defined in Section 102(a) of the
				Comprehensive Drug Abuse Prevention and Control Act of 1970, murder, rape,
				kidnapping, perjury, assault with intent to kill, any crime described in
				Section 9(a)(1) of the Investment Company Act of 1940 ( 15 U.S.C. 80a -
				9(a)(1)
				), a violation of Section 302 of the Labor-Management Relations Act, 1947 (
				29 U.S.C.
				186 ), a violation of Chapter 63 of Title 18,
				United States Code, a violation of Section 874, 1027, 1503, 1505, 1506, 15l0,
				195l, or 1954 of Title l8 United States Code, a violation of the
				Labor-Management Reporting and Disclosure Act of 1959 (
				29
				U.S.C. 401 ), any felony involving abuse or
				misuse of such person's position or employment in a labor organization or
				employee benefit plan to seek or obtain an illegal gain at the expense of the
				members of the labor organization or the beneficiaries of the employee benefit
				plan, or conspiracy to commit any such crimes, or a crime in which any of the
				foregoing is an element or has been found by the Commission or any court to
				have violated his/her fiduciary duty or has been found by the Ethics Commission
				or any court to have violated M.G.L. c. 268A, shall serve or be permitted to
				serve:
(1) As a member, administrator,
			 fiduciary, officer, trustee, custodian, counsel, agent, employee or
			 representative in any capacity of a board.
(2) As a consultant, manager or provider of
			 goods or services to a board.
(3)
			 In any capacity that involves decision making authority or custody or control
			 of the monies, funds, assets or property of any system.
Code of Massachusetts Regulations › 840 CMR - PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION › Title 840 CMR 1.00 - Protection Of Interests Of Retirement System Members And Their Beneficiaries › Section 1.04 - Investment

Current through Register 1525, July 5, 2024
Members of a board which has received an exemption pursuant to
				840 CMR 19.00 and has
				delegated investment discretion for assets to a qualified investment manager or
				is participating in or purchasing shares of the PRIT Fund shall not be liable
				for the acts or omissions of the qualified investment manager or of the PRIM
				Board, provided the selection and retention of such investment manager or of
				the PRIM Board is consistent with the members' fiduciary duty.
Code of Massachusetts Regulations › 840 CMR - PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION › Title 840 CMR 2.00 - Retirement Board Travel › Section 2.01 - General Provisions

Current through Register 1525, July 5, 2024
(1) 840 CMR 2.00
			 is the standard rule for travel and travel-related expenditures by retirement
			 board members and retirement board staff members. PERAC recognizes that
			 retirement board members and the retirement board staff must perform their
			 fiduciary duties in an efficient, effective and informed manner. All
			 travel-related expenses that are to be paid for by the board shall be related
			 to the purpose of the authorized travel and shall be cost-effective.
(2) PERAC recognizes the importance of
			 continuing education; the need for informed decision making by retirement board
			 members; and the need for a broader public pension perspective, gained through
			 association with other retirement boards and administrators, both within the
			 Commonwealth of Massachusetts and throughout the nation, whether virtually or
			 in-person.
(3) Except as otherwise
			 provided by the PERAC or by supplementary rules of a particular retirement
			 board approved by the PERAC pursuant to
			 840
			 CMR 14.02:
Supplementary
			 Rules
all travel by retirement board members and board staff shall
			 comply with 840 CMR 2.00.
(4)
			 Retirement boards may adopt supplementary regulations to supplement and expand
			 upon 840 CMR 2.00. Any such board regulations are to be submitted to PERAC for
			 review and approval as required by the provisions of M.G.L. c. 7, § 50 and
			 M.G.L. c. 32, § 21(4).
Code of Massachusetts Regulations › 840 CMR - PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION › Title 840 CMR 2.00 - Retirement Board Travel › Section 2.02 - Meaning of Terms

Current through Register 1525, July 5, 2024
Terms common to 840 CMR 2.00 and M.G.L. c. 268A shall have the
				meaning ascribed to them by M.G.L. c. 268A and rulings issued pursuant to that
				law. 840 CMR 2.00 is in addition to, and, in some respects, more stringent than
				the provisions of M.G.L. c. 268A. Unless otherwise defined by the provisions of
				M.G.L. c. 32, 840 CMR, or by M.G.L. c. 268A and rulings issued pursuant to that
				law, the usual and customary definitions for terms used in 840 CMR 2.00 shall
				apply.
Code of Massachusetts Regulations › 840 CMR - PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION › Title 840 CMR 2.00 - Retirement Board Travel › Section 2.03 - Board Authorization of Travel and Travel-related Expenditures

Current through Register 1525, July 5, 2024
The retirement board shall pay for or make reimbursement to
				board members and the staff of the retirement board for all travel and lodging
				expenses except as specifically authorized pursuant to
				840
				CMR 2.13 for expenses related to legitimate
				speaking engagements.
(1) Travel and
			 related expenses are to be approved by the board in advance of the
			 travel.
(2) Requests for travel by
			 board members and the retirement board Executive Director/Administrator shall
			 be placed on a board meeting agenda, discussed in open session and approved by
			 a majority vote of the members of the board present and voting. The meeting
			 minutes shall reflect the board's action, the extent of the authorization, and
			 supporting information addressing the nature of the travel and its
			 purpose.
(3) A board may authorize
			 the Executive Director/Board Administrator to approve travel for other members
			 of the board's staff. The board should establish policies and procedures for
			 staff travel. Such policies and procedures shall be consistent with 840 CMR
			 2.00.
(4) A statement describing
			 the presentation, conference or seminar should be entered into the minutes of
			 the meeting following the travel.
(5) Boards shall obtain the most
			 cost-effective means of travel and travel-related expenses, pursuant to 840 CMR
			 2.00 and the board's approved supplementary regulations.
Code of Massachusetts Regulations › 840 CMR - PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION › Title 840 CMR 2.00 - Retirement Board Travel › Section 2.04 - Required Documentation for Reimbursement

Current through Register 1525, July 5, 2024
(1) The board shall develop a form to be used
			 in connection with any requests for reimbursement, requiring that the traveler
			 certify that the expenses were incurred and were necessary and incidental to
			 the approved travel.
(2) All
			 requests for reimbursement shall be completed and properly approved after
			 incurring any travel, transportation or meal or other travel-related expenses
			 and before reimbursement takes place. The retirement boards shall require that
			 requests for reimbursement be submitted within a reasonable time after the
			 expenses are incurred, but in no event longer than 60 days after the expenses
			 were incurred. If expenses for a single event were incurred over a number of
			 days, requests for reimbursement shall be submitted no later than 60 days from
			 the last day that expenses were incurred.
(3) Itemized receipts must be submitted for
			 all expenses including transportation, lodging, and other expenses incidental
			 to travel.
(4) Travel-related
			 expenses that are under $10 (such as gratuities) should be fully described and
			 reimbursed based on the traveler's certification that the expenses were
			 necessary and incidental to the approved travel.
(5) The board should use due dilligence in
			 reviewing and approving reimbursement requests. Any travel-related expenditures
			 which have not been properly documented or approved or are not in conformity
			 with 840 CMR 2.00 must be rejected or adjusted.
(6) Reimbursement shall only be made to the
			 person who actually made payment for the expense.
(7) The reimbursement request form must be
			 signed by the person seeking reimbursement and signed under the penalties of
			 perjury.
Code of Massachusetts Regulations › 840 CMR - PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION › Title 840 CMR 2.00 - Retirement Board Travel › Section 2.05 - Travel Arrangements

Current through Register 1525, July 5, 2024
(1) The
			 board should designate a board staff member to be responsible for making all
			 travel arrangements and for assisting board members and board staff in
			 completing reimbursement forms. If a board member or board staff member elects
			 to make his or her own travel arrangements, the provisions of 840 CMR 2.00
			 shall apply.
(2) When making travel
			 arrangements, government rates, business rates or the most costeffective rate
			 shall be secured. The board must be satisfied that the rate is fair and
			 reasonable before reimbursement is approved.
(3) The board may authorized an extended stay
			 if the net cost to the board will be lower. For example, if airline fare is
			 lowered by staying an extra day and the cost of accommodations and meals for
			 that extra day results in a net savings to the board, an extended stay can be
			 authorized.
Code of Massachusetts Regulations › 840 CMR - PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION › Title 840 CMR 2.00 - Retirement Board Travel › Section 2.06 - Transportation

Current through Register 1525, July 5, 2024
(1) Cost-effective
			 means of transportation shall be utilized.
(2) All travel should be at the lowest fare
			 available, generally economy/coach. The board may, by supplementary regulation,
			 submitted and approved by PERAC, establish routing criteria, for example,
			 requiring no more than one interim stop each way; not requiring more than one
			 scheduled airplane transfer each way; orallowing for reasonable departure and
			 arrival times.
(3) A retirement
			 board shall not make payment or reimbursement for airline club
			 member-ships.
(4) If a retirement
			 board authorizes the use of rental cars, the board may, by supplementary
			 regulation, submitted to and approved by PERAC, establish that the source of
			 such cars shall be a national rental agency, and that the rental cars shall be
			 "standard class". It is the traveler's responsibility to verify that the rate
			 charged is the rate negotiated.
(5)
			 The retirement board may determine whether optional insurance coverage for
			 travel will be required.
(6) Any
			 motor vehicle accidents which occur while using a rental car while on
			 board-approved travel are to be reported as soon as practicable, in writing to
			 the appropriate authorities, with copies of all such reports provided to the
			 board.
(7) No reimbursements shall
			 be made for fines or other expenses incurred as a result of traffic violations
			 while on board-approved travel. The traveler is personally responsible for such
			 expenses.
(8) The retirement board
			 shall, by supplementary regulation, submitted and approved by PERAC, establish
			 the allowable rate of reimbursement for use of personal motor vehicle. The per
			 mile rate of reimbursement shall not exceed the amount allowed by the Internal
			 Revenue Service. If the board does not submit a supplementary regulation, then
			 the Internal Revenue Service rate shall be used. Parking fees and toll charges
			 may be reimbursed, subject to proper documentation.
Code of Massachusetts Regulations › 840 CMR - PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION › Title 840 CMR 2.00 - Retirement Board Travel › Section 2.07 - Lodging

Current through Register 1525, July 5, 2024
(1) All
			 reservations for accommodations should be made in advance. It is the traveler's
			 responsibility to verify that the rate charged is the rate negotiated.
			 Reimbursement for accommodations shall not exceed the amount charged for
			 "standard" accommodations. If accommodations are included as a part of a
			 registration fee, the board must be satisfied that the rate for such
			 accommodations is fair and reasonable before reimbursement or payment is
			 approved.
(2) Reimbursement is
			 prohibited if lodging is included in the cost of registration for a conference
			 or seminar.
Code of Massachusetts Regulations › 840 CMR - PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION › Title 840 CMR 2.00 - Retirement Board Travel › Section 2.08 - Meals

Current through Register 1525, July 5, 2024
(1) Retirement
			 boards must, by supplementary regulation, submitted and approved by PERAC,
			 establish and identify the maximum daily reimbursable amount for the cost of
			 meals while on board authorized travel. The board may, by supplementary
			 regulation, submitted and approved by PERAC, allow for reimbursement in excess
			 of the allowable amount for travel to high-cost locations.
(2) Reimbursement is prohibited if meals are
			 included in the cost of registration for a conference or seminar. If the board
			 determines that special circumstances require a board member or board staff
			 member to take meals other than those included in the cost of registration,
			 reimbursement may be made provided that all provisions of 840 CMR 2.00 are met.
			 The special circumstances must be discussed in a board meeting and the board's
			 determination must be reflected in the minutes of the board.
(3) If reimbursement is sought for meal
			 expenses for others, those individuals are to be identified along with their
			 affiliation and a description of the purpose of the meeting. Reimbursement
			 shall be made only for meetings that are for business purposes.
(4) Retirement boards shall never reimburse
			 the cost of alcoholic beverages.
Code of Massachusetts Regulations › 840 CMR - PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION › Title 840 CMR 2.00 - Retirement Board Travel › Section 2.09 - Other Reimbursable and Non-reimbursable Expenses

Current through Register 1525, July 5, 2024
(1) Retirement boards may reimburse board
			 members or board staff members for the following items:
(a) gratuities paid in accordance with local
			 custom;
(b) telephone expenses
			 limited to board or business-related calls;
(c) internet connection charges;
(d) costs for faxing related to board
			 business;
(e) costs for necessary
			 copying related to board business; or
(f) mandatory resort or hotel fees.
Code of Massachusetts Regulations › 840 CMR - PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION › Title 840 CMR 2.00 - Retirement Board Travel › Section 2.11 - Board Credit Cards

Current through Register 1525, July 5, 2024
(1) Retirement
			 Boards may, by supplementary regulation, submitted and approved by the
			 Commission, authorize usage of credit cards issued to the Board. If usage of
			 such credit cards is allowed, any personal use of credit cards issued to the
			 Board is prohibited. The credit card billings shall be issued to the Board
			 office and that card user shall be required to provide receipts for all
			 expenses included in the statement. If receipts are not provided, the user will
			 immediately reimburse the Board for those items that appear on the credit card
			 billing.
(2) Credit cards issued to
			 the Board are not to be used to purchase supplies or other items that the
			 Board, the Board Members or the Board's staff use on a regular basis and which
			 can be readily anticipated and purchased by way of a competitive
			 process.
Code of Massachusetts Regulations › 840 CMR - PUBLIC EMPLOYEE RETIREMENT ADMINISTRATION COMMISSION › Title 840 CMR 2.00 - Retirement Board Travel › Section 2.12 - Personal Travel Combined with Board-related Travel

Current through Register 1525, July 5, 2024
If personal travel is combined with board-related travel, the
				personal portion of the travel and related expenses will be clearly identified
				and paid for by the traveler. Travel expenses or any other expenses incurred by
				a spouse, relative, friend or other individual accompanying a board member or
				board staff member will be considered to be personal travel and will, in no
				event, be a proper expense of the retirement board.