147. Where the board, on deciding a complaint regarding the value entered on the roll of a unit of assessment, considers that the value must be changed to prevent actual prejudice, it shall fix the value to be entered by dividing the actual value of the unit of assessment that it has established in accordance with sections 43 to 46 by the factor of the roll determined under section 264, subject to sections 47 and 48. In the case of a three-year roll, the factor used shall be the factor established for the first of the fiscal years for which the roll applies.
For the purposes of this section, the board may fix a lower or higher value than those proposed by the parties.
1979, c. 72, s. 147; 1983, c. 57, s. 116; 1986, c. 34, s. 8; 1988, c. 76, s. 45.