§ 109

In any action to recover damages for loss or damage or deprivation of land, or of any estate or interest therein, by the registration of another person as owner of such land, or of any estate or interest therein, the assessed valuation for taxation of the land, or of the estate or interest, if assessed separately, for the three years preceding the loss, damage or deprivation may be introduced by any party as evidence of the fair market value of such land, estate or interest; but if the valuation for any one year is so introduced, the valuations for all three years shall be introduced.