Massachusetts Statutes

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

Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 58A APPELLATE TAX BOARD
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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