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.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 58a - Appellate Tax Board
Section 1a - Quorum; Decisions by a Single Member of Board
Section 2 - Principal Office; Meetings; Hearings
Section 3 - Reports and Opinions; Publication; Sale
Section 5 - Traveling Expenses
Section 5a - Appointment of Employees; Expenditures
Section 7 - Appeals; Petition; Answers; Fees; Abatement
Section 7a - Informal Procedure
Section 7b - Small Claims Procedure
Section 8a - Discovery Procedure
Section 9 - Service of Process
Section 10 - Recording of Proceedings; Electronic Transcription; Costs; Waiver of Appeal
Section 11 - Oaths; Witnesses; Depositions
Section 12 - Costs; Witness Fees; Service of Process
Section 12b - Evidence of Fair Cash Valuation or Classification of Property; Admissibility
Section 12c - Appeals; Reports of Assessment Ratios; Admissibility in Evidence; Abatement
Section 12d - Electric or Gas Company Property; Abatement or Reclassification; Appeals
Section 13 - Findings; Decisions; Opinions; Reports; Appeals; Costs
Section 14 - Disproportionate Assessments; Measure of Damages