110. Where a complaint relates to a unit of assessment, a place of business or premises whose real estate value or rental value entered on the roll is equal to or greater than the value fixed by regulation of the Government, the secretary of the section or such person as he may authorize therefor shall prepare and sign the minutes of each hearing and file them in the record of the matter in question.
In other cases, minutes are not required.
1979, c. 72, s. 110; 1982, c. 63, s. 197; 1988, c. 76, s. 34.