Section 12B: Evidence of fair cash valuation or classification of property; admissibility
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/ma/part-i/title-ix/chapter-58a/12bA research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.