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Budget Recommendations
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Outside Section 76
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Substantiation of Tax Abatement Applications - Interest Savings
SECTION 76.
Section 37 of chapter 62C of the General Laws, as so appearing, is hereby amended by inserting after the first paragraph the following new paragraph:-
The applicant shall, at the time of filing its abatement application, include and attach thereto all supporting information, documents, explanations, arguments and authorities that will enable the commissioner to determine whether the applicant is entitled to the abatement requested. The applicant shall not be deemed to have submitted a completed written abatement application until the date on which all such information reasonably requested from the applicant and reasonably necessary for a decision thereon has been furnished to the commissioner. In the event that the commissioner has made a written request to the applicant for additional information, not then contained in the taxpayer's pending abatement application, and the applicant fails to provide such information within 30 days of such request, or within any extended period allowed by the commissioner, that application shall be deemed to be incomplete and shall be denied without prejudice to its timely renewal. The commissioner shall give such applicant written notice that the denial is based upon the lack of a complete abatement application. No appeal from such denial shall be permitted either to the appellate tax board or to any probate court under section 39.
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