Mass. Gen. Laws » Part I Title IX Chapter 58A
Massachusetts General Laws

Mass. Gen. Laws ch. 58A, § 10 (2026)

Recording of proceedings; electronic transcription; costs; waiver of appeal

✓ current as of July 2026
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Section 10. At the request of any party made before any evidence is offered, or by direction of the board, the board shall order that all proceedings in a pending appeal be officially recorded. The board shall employ transcription methods including, without limitation, electronic transcription equipment, for the purpose of recording or reporting proceedings before the board. The board may contract for the reporting of such proceedings at the expense of the commonwealth in the first instance, but shall collect the cost thereof from the persons requesting that the proceedings be recorded. In such contract the board may provide that one or more copies of the transcript be supplied to the board without cost to the commonwealth, and may fix the terms and conditions upon which transcripts will be supplied to other persons and agencies by the official recorder. No proceedings shall be recorded or transcribed officially until an amount equal to the cost thereof, as estimated by the clerk, shall have been deposited with him at such times and in such manner as may be provided by the rules of the board. Any excess deposit over the actual cost shall be returned to the depositor by the clerk. If no party requests that the proceedings be reported, all parties shall be deemed to have waived all rights of appeal to appeals court or the supreme judicial court upon questions as to the admission or exclusion of evidence, or as to whether a finding was warranted by the evidence. The right of appeal upon questions of law raised by the pleadings or by an agreed statement of facts or shown by the report of the board shall not be deemed to be waived. For its own information only, the board may, subject to appropriation, have stenographic notes of hearings taken and may have transcripts thereof prepared in proceedings which are not officially reported at the request of a party.

Notes of Decisions
Cited in 9 cases, 1975–1990 · leading case: New Bedford Gas & Edison Light Co. v. Bd. of Assessors, 335 N.E.2d 897 (Mass. 1975).
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New Bedford Gas & Edison Light Co. v. Bd. of Assessors, 335 N.E.2d 897 (Mass. 1975). · cites it 4× “1114, § 5, requires that “[i]f the appellant intends to urge on appeal that a finding or conclusion is unsupported by the evidence or is contrary to the evidence, he shall include in the record a transcript of all evidence relevant to such finding or conclusion.”
Towle v. Comm'r of Revenue, 492 N.E.2d 739 (Mass. 1986). · cites it 2× “G. L. c. 58A, § 10. New Bedford Gas & Edison Light Co.”
French v. Bd. of Assessors of Boston, 419 N.E.2d 1372 (Mass. 1981). · cites it 2× “G.L.c. 58A, §§ 10 and 12C. Moreover, this determination is in no respect inconsistent with our past declarations of the appropriate remedy available to a taxpayer whose real estate taxes have been disproportionately assessed.”
Comm'r of Revenue v. Wells Yachts South, Inc., 549 N.E.2d 1131 (Mass. 1990). “” G. L. c. 58A, § 10 (1988 ed.). Accordingly, we examine the board’s decision only for errors of law.”
Montaup Elec. Co. v. Bd. of Assessors of Whitman, 460 N.E.2d 583 (Mass. 1984). “G. L. c. 58A, § 10. Determination of fair cash value.”
Coomey v. Bd. of Assessors of Sandwich, 329 N.E.2d 117 (Mass. 1975). “G. L. c. 58A, § 10. “So far as the [board’s] findings are based upon unreported evidence they cannot be disturbed.”
Minchin v. Comm'r of Revenue, 471 N.E.2d 53 (Mass. 1984). “58A, § 13), and the propriety of those findings cannot be challenged successfully in the absence of a transcript of the board’s proceedings (G. L. c. 58A, § 10). See Montaup Elec. Co.”
Rabinovitz v. Comm'r of Revenue, 484 N.E.2d 1009 (Mass. 1985). “See G. L. c. 58A, § 10 (1984 ed.); Montaup Electric Co.”
Good v. Comm'r of Revenue, 395 Mass. 686 (Mass. 1985). “” G. L. c. 58A, § 10 (1984 ed.). 3 Consequently, we examine the board’s decision only for possible errors of law.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.