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    <title>Amendment of section 253.</title>
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    <description>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.</description>
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      <description>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.</description>
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