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Budget Recommendations

Outside Section 77


The Administrative Appeal Process for Assessments

SECTION 77.   Said section 37 of said chapter 62C, as so appearing, is hereby amended in the second paragraph by inserting after the words "his application" the following:- if and only if the applicant has not already had a pre-assessment hearing pursuant to the provisions of section 26(b) of this chapter, unless the applicant first establishes to the satisfaction of the commissioner that a further hearing is necessary either due to the availability of new factual information or new legal precedent not available to the applicant at the time of the section 26(b) hearing.