Section 1.32 - 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.Amended by Mass Register Issue 1512, eff. 1/5/2024.Amended by Mass Register Issue 1514, eff. 1/5/2024.