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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 58A APPELLATE TAX BOARD

Section 1 - Appellate tax board; establishment; appointment; terms; compensation; removal; performance evaluations

Section 1A - Quorum; decisions by a single member of board

Section 2 - Principal office; meetings; hearings

Section 3 - Reports and opinions; publication; sale

Section 4 - Annual reports

Section 5 - Traveling expenses

Section 5A - Appointment of employees; expenditures

Section 6 - Jurisdiction

Section 7 - Appeals; petition; answers; fees; abatement

Section 7A - Informal procedure

Section 7B - Small claims procedure

Section 8 - Hearings

Section 8A - Discovery procedure

Section 9 - Service of process

Section 10 - Recording of proceedings; electronic transcription; costs; waiver of appeal

Section 11 - Oaths; witnesses; depositions

Section 12 - Costs; witness fees; service of process

Section 12A - Costs; appeal

Section 12B - Evidence of fair cash valuation or classification of property; admissibility

Section 12C - Appeals; reports of assessment ratios; admissibility in evidence; abatement

Section 12D - Electric or gas company property; abatement or reclassification; appeals

Section 13 - Findings; decisions; opinions; reports; appeals; costs

Section 14 - Disproportionate assessments; measure of damages