Massachusetts § 12B Evidence of fair cash valuation or classification of property; admissibility

Massachusetts Statutes

§ 12B — Evidence of fair cash valuation or classification of property; admissibility

Massachusetts § 12B

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 58AAPPELLATE TAX BOARD

This text of Massachusetts § 12B (Evidence of fair cash valuation or classification of property; admissibility) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 58A, § 12B (2026).

Text

Section 12B. At any hearing relative to the assessed fair cash valuation or classification of property, evidence as to the fair cash valuation or classification of property at which assessors have assessed other property of a comparable nature or class shall be admissible.

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