Transfer of Appeals from Informal to Formal Procedure

(1) If the assessed value of the property at issue exceeds $20,000, the Assessors may, within 30 days of the date of service of a statement under informal procedure, elect to have the appeal heard under the formal procedure by so notifying the Clerk in writing, by first-class mail or email, and by paying to the Clerk the appropriate entry fee as described in the Board's Schedule of Entry Fees on its website at https://www.mass.gov/orgs/appellate-tax-board. (2) The Clerk will transfer the appeal to the formal procedure and give notice of the transfer to both parties by first-class mail or email. If so transferred, all future proceedings relating to the appeal will be conducted under the formal procedure and the Appellant's waiver of the right of appeal and the right to a findings of fact and report shall be void.