Massachusetts Appellate Tax Board
In this article we will explore everything related to Massachusetts Appellate Tax Board. From its historical importance to its relevance in today's society, through its multiple facets and uses. We will analyze in detail its impact in different areas, as well as the controversies it has raised over time. We will learn about the opinions of experts and the experiences of those who have experienced its influence closely. Massachusetts Appellate Tax Board is an exciting topic and of great relevance to understanding our world, so we invite you to immerse yourself in this complete analysis that we have prepared for you.
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The Massachusetts Appellate Tax Board (ATB) is a quasi-judicial agency within the Commonwealth of Massachusetts' Office of the Governor. Though part of the executive branch, the ATB is "not subject to its control in the conduct of its adjudicatory functions". The Massachusetts ATB hears and decides cases on appeal from state and local taxing authorities.
It was established by the Massachusetts General Court in 1929 to relieve the Superior Court of its large volume of tax appeals and to provide taxpayers with a less expensive and more expedient means of appeal. The ATB is the locus of the overall system of revenue production for the Commonwealth.
Ninety percent of the petitions filed at the ATB are appeals of local property taxes. The remaining cases are appeals by taxpayers regarding all state taxes, including the income tax, sales, and use taxes, the bank excise tax, the corporate excise tax, and others. The court sits at the Government Center in Boston, Massachusetts.
ATB membership
Commissioners
External links
- The Commonwealth of Massachusetts Appellate Tax Board (Official Site)
- https://sites.google.com/patrickmccabegovernorscouncil.com/massachusetts-tax-board/tax
References
- ^ G.L. c. 58A, 1.
- ^ "Massachusetts Appeallate Tax Board - Mark J DeFrancisco".
- ^ "Massachusetts Appeallate Tax Board - Patricia M Good".
- ^ "Massachusetts Appeallate Tax Board - Steven G. Elliot".
- ^ "Massachusetts Appeallate Tax Board - Patricia Ann Metzer".
- ^ "Massachusetts Appeallate Tax Board - Nicholas Bernier".
