(1) Motions must be in writing with a copy served on the opposing party or the person appearing on behalf of the opposing party. A party may file and serve motions by email. Motions may also be made orally at the hearing on the merits of the appeal, but the Board may order that they be reduced to writing within such time and in such form as the Board may order.(2) Motions will be heard on the day and time designated in the current Board Standing Order governing motions or such other time as the Board may designate, as posted on the Board's website at https://www.mass.gov/orgs/appellate-tax-board.(3) Motion hearings will be held by video conference unless the Board approves a request for an in-person or telephonic hearing on the motion. The Clerk will initiate all video or telephonic motion hearings unless other arrangements have been made and approved by the Board.(4) Prior to filing any discovery-related motion, the moving party shall confer with the opposing party and shall be responsible for initiating the pre-motion conference between the parties. All discovery-related motions shall include a certificate stating that the required conference was held, together with the date and time of the conference and the names of all participating parties. If the conference was not held despite reasonable efforts by the moving party to initiate the conference, the certificate shall set forth the efforts made to hold the conference. Discovery-related motions not accompanied by a certificate will not be scheduled for a motion hearing.(5) Except as provided in Rule 16(6) or otherwise allowed by the Board, motions must include a notice of hearing setting forth the requested date and time of the motion hearing and a certificate of service indicating how a copy of the motion and notice of hearing were served on the opposing party. The motion, notice of hearing, and certificate of service must be filed with the Clerk and served on the opposing party no later than seven days before the date requested for the motion hearing, unless a different period is fixed by the Board. Any opposition to a motion or affidavits in support of or in opposition to a motion should be filed and served no later than one day in advance of the motion hearing, unless the Board orders them to be filed and served at some other time.(6) If the non-moving party assents to the motion, or otherwise in the discretion of the Board, the Board may rule on a non-dispositive motion without a hearing.(7) Objections to the sufficiency or form of pleadings or to the jurisdiction of the Board shall be made by motion to dismiss, or to strike, or by other appropriate motion stating specifically the ground(s) for the objection.(8) All motions to dismiss based on lack of jurisdiction, including motions to dismiss for failure to timely pay the tax at issue and for failure to timely file an abatement application or appeal to the Board, must be supported by an affidavit as to the specific facts and authenticity of documents on which the motion to dismiss is based.(9) Motions for summary judgment shall be filed and heard in accordance with Rule 17.(10) If a party fails to appear at the time set for hearing of the motion, the Board may proceed ex parte.Amended by Mass Register Issue 1512, eff. 1/5/2024.Amended by Mass Register Issue 1514, eff. 1/5/2024.