Evidence

(1) Any document that a party intends to introduce as evidence at the hearing of an appeal, other than documents to impeach the credibility of a witness, must be submitted to the Board and provided to the opposing party by in-hand delivery, first-class mail, or email no later than seven days prior to the scheduled hearing, except upon good cause shown. Any document that is not timely submitted and provided may be excluded from evidence, or the Board may order the continuance of the hearing. (2) The Board may require that hard copies of proposed documentary evidence be provided to the Board and the opposing party. Demonstratives and chalks not constituting evidence but intended by a party to facilitate testimony, or to summarize evidence or legal analysis, must be submitted to the Board and provided to the opposing party prior to the scheduled hearing. (3) For appeals from a decision of the Assessors, the following documents must be introduced as evidence by the Assessors and, therefore, submitted to the Board and provided to the opposing party as provided in this Rule: (a) a date-stamped copy of the Appellant's abatement application showing the date of filing; (b) the notice of the Assessors’ action or inaction on the Appellant's abatement application; (c) the tax bills for each installment of the tax for the fiscal year(s) at issue; (d) affidavit(s) from the municipality's treasurer showing: the date the tax bill for the fiscal year(s) at issue was mailed; the amount due and the amount paid for each installment of the tax bill; the date that each installment of the tax bill was paid; and interest incurred, if any, on each installment of the tax bill; and (e) on appeals for exemption under M.G.L. c. 59, § 5, clause third, date-stamped copies of the Form 3ABC and Form PC filed with the Assessors showing the date of filing. (4) For appeals from a decision of the Commissioner, the following documents, if applicable, must be introduced as evidence by the Commissioner and, therefore, submitted to the Board and provided to the opposing party as provided in this Rule: (a) the tax return(s) filed by the taxpayer for the tax period(s) at issue, with the date(s) of filing; (b) the notice of intention to assess issued by the Commissioner, with the date of notice, in the case of a disputed assessment; (c) the notice of assessment, or other determination at issue, with the date of notice; (d) the abatement application or amended return filed with the Commissioner, with the date of filing; (e) the notice of the Commissioner's action on the abatement application or amended return, with the date of notice; and (f) the date(s) and amount(s) of any tax payments for the tax period(s) at issue. (5) The Board may require that additional documents be introduced as evidence and, therefore, submitted to the Board and provided to the opposing party as provided in this Rule. (6) The Board may accept as evidence a clear and legible copy of any original book, document, record, model, diagram, or other proposed exhibit offered at the hearing of an appeal. (7) The Board may take judicial notice of matters of law and fact to the same extent that such matters may be the subject of judicial notice in Massachusetts courts. Such matters include federal and state statutes and cases and regulations of the Internal Revenue Service and the Commissioner. However, proof of municipal law, including bylaws, ordinances, regulations, and adoption of state local option statutes, must be made by testimony of a municipal official or by certified copy of the municipal law or action in question.