The following documents are intended as an aid to Assessors and taxpayers in identifying the relevant dates and tax payment information necessary to establish the jurisdiction of the Appellate Tax Board over an appeal.
Assessors are strongly encouraged to review jurisdictional facts and documents as soon as possible after they receive notice that an appeal of their abatement denial has been filed with the Appellate Tax Board. Motions to dismiss should be filed well in advance of the hearing date and before parties begin preparing their respective cases for a hearing on the merits.