Decision by a Single Member

(1) In accordance with M.G.L. c. 58A, § 1A, a single Member may decide the following appeals: (a) an appeal under the formal procedure from a decision of the Assessors in which the assessed value of the property involved does not exceed $500,000; (b) an appeal under the formal procedure from a decision of the Assessors in which the value of the property involved exceeds $500,000 but does not exceed $750,000, if both parties give written consent to a decision by a single Member; (c) an appeal under the informal procedure from a decision of the Assessors in which the assessed value of the property involved is less than $1,000,000; and (d) an appeal under the small claims procedure from a decision of the Commissioner. (2) In the discretion of the Member presiding at the hearing of an appeal that may be decided by a single Member, the appeal may be submitted to the full Board for decision.