Code of Massachusetts Regulations › 831 CMR - APPELLATE TAX BOARD › Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure › Section 1.16 - Motions

Current through Register 1525, July 5, 2024
(1) Motions must be in writing with a copy
			 served on the opposing party or the person appearing on behalf of the opposing
			 party. A party may file and serve motions by email. Motions may also be made
			 orally at the hearing on the merits of the appeal, but the Board may order that
			 they be reduced to writing within such time and in such form as the Board may
			 order.
(2) Motions will be heard on
			 the day and time designated in the current Board Standing Order governing
			 motions or such other time as the Board may designate, as posted on the Board's
			 website at
https://www.mass.gov/orgs/appellate-tax-board
.
(3) Motion hearings will be held by video
			 conference unless the Board approves a request for an in-person or telephonic
			 hearing on the motion. The Clerk will initiate all video or telephonic motion
			 hearings unless other arrangements have been made and approved by the
			 Board.
(4) Prior to filing any
			 discovery-related motion, the moving party shall confer with the opposing party
			 and shall be responsible for initiating the pre-motion conference between the
			 parties. All discovery-related motions shall include a certificate stating that
			 the required conference was held, together with the date and time of the
			 conference and the names of all participating parties. If the conference was
			 not held despite reasonable efforts by the moving party to initiate the
			 conference, the certificate shall set forth the efforts made to hold the
			 conference. Discovery-related motions not accompanied by a certificate will not
			 be scheduled for a motion hearing.
(5) Except as provided in Rule 16(6) or
			 otherwise allowed by the Board, motions must include a notice of hearing
			 setting forth the requested date and time of the motion hearing and a
			 certificate of service indicating how a copy of the motion and notice of
			 hearing were served on the opposing party. The motion, notice of hearing, and
			 certificate of service must be filed with the Clerk and served on the opposing
			 party no later than seven days before the date requested for the motion
			 hearing, unless a different period is fixed by the Board. Any opposition to a
			 motion or affidavits in support of or in opposition to a motion should be filed
			 and served no later than one day in advance of the motion hearing, unless the
			 Board orders them to be filed and served at some other time.
(6) If the non-moving party assents to the
			 motion, or otherwise in the discretion of the Board, the Board may rule on a
			 non-dispositive motion without a hearing.
(7) Objections to the sufficiency or form of
			 pleadings or to the jurisdiction of the Board shall be made by motion to
			 dismiss, or to strike, or by other appropriate motion stating specifically the
			 ground(s) for the objection.
(8)
			 All motions to dismiss based on lack of jurisdiction, including motions to
			 dismiss for failure to timely pay the tax at issue and for failure to timely
			 file an abatement application or appeal to the Board, must be supported by an
			 affidavit as to the specific facts and authenticity of documents on which the
			 motion to dismiss is based.
(9)
			 Motions for summary judgment shall be filed and heard in accordance with Rule
			 17.
(10) If a party fails to appear
			 at the time set for hearing of the motion, the Board may proceed
ex
			 parte
.