SECTION 1. Chapter 58A of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting after section 12D, the following section: -
Section 12E: In any appeal relative to the assessed valuation of real property, title to which was transferred within three years preceding or following the assessment date in question, a certified copy of the deed, or deeds, or other instruments of transfer evidencing the consideration paid shall be admitted into evidence by the Appellate Tax Board on its own motion, or on motion of any party, and shall be prima facie evidence of the fair cash value of the real property at issue.
SECTION 2. This Act shall take effect upon its passage and shall apply to all appeals then pending before the Appellate Tax Board.
Section 38D of Chapter 59 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out, in the fourth paragraph thereof, the figure “250” and inserting in place thereof the following figure: - 500.
The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.