Cross-objection procedure permitted on notice; appeal provisions expanded and fee waiver extended for specified reassessment appeals.

Amendments to the appeal framework in section 253 permit the Assessing Officer or assessee, on receiving notice that the other party has appealed, to file a verified memorandum of cross-objections within thirty days; such memoranda must be disposed of by the Appellate Tribunal as if they were appeals filed within the prescribed time. The changes also omit certain prior subsections, substitute the cross-objection provision, and deem a substituted proviso to extend a fee waiver for specified appeals and cross-objections from an earlier effective date.

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