Annotations prepared as of April, 2026
Our review of the annotated history reveals the following legislative history (every “c.” below represents a separate legislative bill):
Added: 1968, c. 1213 as former § 1609.2
Amended:
• 1972, c. 1070 – added a second paragraph
• 1973, c. 1009 – deleted the second paragraph added in 1972, which read: “At such hearing, the county board of equalization or assessment appeals board shall consider, among other factors, the market value of comparable properties that lie in the vicinity of the property under consideration, as established by the assessor, and, at the request of the party affected or his agent, such evidence shall be admitted.”
• 1974, c. 180 – renumbered to be §1609 with no changes in language
• 1976, c. 995 – added the third sentence
Five bills affected this section.
Tracing Statutory Language:
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