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January 12, 2026 Clouds | 33°F
The 194th General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 58A APPELLATE TAX BOARD
  5. Section 12B Evidence of fair cash valuation or classification of property; admissibility

Section 12B

Section 12B: Evidence of fair cash valuation or classification of property; admissibility

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.