Easton, Mass., Code of Bylaws ch 506 § 506-8

A. Upward adjustments. (1) Upon receipt of a petition for Rent adjustment by the Owner, the Board may request, or may subpoena, any and all relevant documents as may be appropriate, including, but not limited to: (a) Compiled Financial Statements for up to three years preceding the filing of the Notice of Claim; such statement should clearly set forth income, sources of income, and a detailed breakdown of operating expenses, or such other financial statements that the Board shall request. (b) An interim updated financial statement showing income and operating expenses for the current year. (c) A complete and current balance sheet. (d) A statement of the number of employees, job titles and descriptions of any employee whose employment relates to the affected mobile home park. (e) Current capital improvements and proposed dates of completion. (f) Proposed capital improvements and dates of completion. (g) Proposed budget for the year in which the increase is to be effective. (h) A statement of the rate of return sought and the assessed valuation of the property. (2) In any case where the Owner seeking an upward adjustment in rent owns and operates more than one Manufactured Housing Community, all financial documentation submitted shall pertain solely to the operation of the Manufactured Housing Community for which the upward adjustment is sought. B. Downward adjustments. (1) Upon receipt of a Tenant petition for a downward adjustment of Rent, the Board may request documents which information shall include but not be limited to: (a) Written reason for such downward adjustment; (b) Any evidence, financial or otherwise, supporting such downward adjustment. (2) Additionally, the Board may request or subpoena, from the Owner, any additional information. C. A petitioner's failure to provide reasonably requested or subpoenaed information may be grounds for denial of the Petition.