General Laws of Massachusetts - Chapter 58 General Provisions Relative to Taxation
- Massachusetts General Laws - Commissioner; establishment of minimum standards of assessment performance - Chapter 58, Section 1
The commissioner of revenue in chapters fifty-eight to sixty-five C, inclusive, called the commissioner, shall make, and from time to time revise, such reasonable rules,...
- Massachusetts General Laws - Commissioner; general powers and duties - Chapter 58, Section 1A
The commissioner, in addition to exercising the powers or performing the duties otherwise assigned to him, shall enforce all laws relating to the valuation, classification...
- Massachusetts General Laws - Commissioner; annual lists to board of assessors; classifications; objections; appeal - Chapter 58, Section 2
The commissioner shall annually, on or before April first of each year, forward to each board of assessors a list of all corporations known to...
- Massachusetts General Laws - Commissioner; assistance to local assessors - Chapter 58, Section 3
In order to assist the assessors in the performance of their duties, the commissioner shall prepare, issue and periodically revise guides for local assessors. Such...
- Massachusetts General Laws - Noncompliance by assessors - Chapter 58, Section 4
Whenever it appears to the commissioner that the property, or any part thereof, in any town is not valued for taxation according to the first...
- Massachusetts General Laws - Continued non-compliance with minimum standards by cities or towns; contracts by commissioner; court orders - Chapter 58, Section 4A
If such city or town fails, within a reasonable time, to comply with the notice and requirements of the commissioner and continues to fail to...
- Massachusetts General Laws - Compliance with court orders by cities or towns; provision of services by commissioner - Chapter 58, Section 4B
A city or town whose mayor or selectmen and assessors have been ordered by the court under section four A to comply with the requirements...
- Massachusetts General Laws - Costs of services provided by commissioner - Chapter 58, Section 4C
Whenever the commissioner provides any service under the provisions of section four, four A or four B, the costs of such services shall be incurred...
- Massachusetts General Laws - Notices and lists; instructing assessors - Chapter 58, Section 5
The commissioner shall annually give instructions for preparing the notice and bringing in the lists required by section twenty-nine of chapter fifty-nine, and shall prescribe...
- Massachusetts General Laws - Real estate values; collecting information - Chapter 58, Section 6
The commissioner may collect and tabulate information as to the classification, sales price and fair cash value of real estate in the several towns. For...
- Massachusetts General Laws - Unpaid taxes; obtaining information; affidavits - Chapter 58, Section 7
The commissioner shall from time to time secure information as to any unpaid taxes in any town, may examine the books, records and papers of...
- Massachusetts General Laws - Repealed, 1979, 797, Sec. 7 - Chapter 58, Section 7A to 7E
Repealed, 1979, 797, Sec.
- Massachusetts General Laws - Delinquent collections; proceedings by attorney general; abatement of certain taxes, etc.; expedited abatement procedure for abandoned real property - Chapter 58, Section 8
Whenever it appears to the commissioner that at the end of two years from the commitment of any warrant to a collector any taxes upon...
- Massachusetts General Laws - Paraplegic veterans; surviving spouses; abatement of taxes; reimbursement of municipalities - Chapter 58, Section 8A
[ Text of section effective until July 2, 2014. Repealed by 2014, 62, Sec. 9.] The state treasurer shall annually reimburse each city and town...
- Massachusetts General Laws - Reimbursement claims by cities and towns; filing; time limitation - Chapter 58, Section 8B
All reimbursement claims to which a city or town may be entitled on account of exemptions and abatements granted under section five of chapter fifty-nine...
- Massachusetts General Laws - Affordable housing sites; abatement of real estate tax obligations - Chapter 58, Section 8C
A city or town may establish, relative to sites or portions of sites that will be used as affordable housing, as defined in section 1...
- Massachusetts General Laws - Proposed equalized valuation; establishment - Chapter 58, Section 9
In the year nineteen hundred and sixty-six and in every second year thereafter, the commissioner shall, on or before June first, determine and establish for...
- Massachusetts General Laws - Determination of equalized valuation - Chapter 58, Section 10
In determining the equalized valuations required by section nine, the commissioner shall make and issue such comprehensive assessment ratio studies of the average level of...
- Massachusetts General Laws - Proposed equalized valuation; notice and hearing; changes - Chapter 58, Section 10A
On or before June tenth, in each year in which an equalization is to be established, the commissioner shall hold a public hearing on the...
- Massachusetts General Laws - Appeal to appellate tax board - Chapter 58, Section 10B
On or before August tenth next following, a city or town aggrieved by the equalized valuation established by the commissioner under sections nine and ten...
- Massachusetts General Laws - Final equalization and apportionment; establishment; report to general court - Chapter 58, Section 10C
On or before January thirty-first of the year next following the year for which an equalization is to be established, the commissioner shall, on the...
- Massachusetts General Laws - Repealed, 1941, 609, Sec. 1 - Chapter 58, Section 11 12
Repealed, 1941, 609, Sec.
- Massachusetts General Laws - Valuation of certain state and county lands - Chapter 58, Section 13
In 2005 and every fourth year thereafter, the commissioner shall, on or before June first, determine as of January first the fair cash value as...
- Massachusetts General Laws - Notice to assessors; hearings - Chapter 58, Section 14
The commissioner, not later than June 1 of each year in which he makes such a determination, shall notify the assessors of each city or...
- Massachusetts General Laws - Effect of determination; newly acquired land; state forests - Chapter 58, Section 15
The valuation determined under sections thirteen and fourteen shall be in effect for the purposes of sections seventeen and seventeen A during the year in...
- Massachusetts General Laws - Exemptions for certain state lands - Chapter 58, Section 15A
Notwithstanding any contrary provision of sections thirteen to seventeen, inclusive, land owned by the commonwealth for any of the purposes named in section thirteen which...
- Massachusetts General Laws - Annual statements; state treasurer - Chapter 58, Section 16
In every year, not later than August first, the commissioner shall deliver to the state treasurer a statement as to the value of land owned...
- Massachusetts General Laws - Rate of reimbursement - Chapter 58, Section 17
The treasurer in every year, not later than November twentieth, shall reimburse each town in which the commonwealth owns lands for the purposes named in...
- Massachusetts General Laws - County tuberculosis hospitals; taxation - Chapter 58, Section 17A
The assessors of any town in which county commissioners hold land for the purposes set forth in section thirteen shall assess such land to the...
- Massachusetts General Laws - Property taken for flood control; loss of taxes; reimbursement - Chapter 58, Section 17B
The state treasurer shall annually, not later than November twentieth, upon certification by the commissioner as hereinafter provided, pay to each town in which property...
- Massachusetts General Laws - Forest Products Trust Fund - Chapter 58, Section 17C
A Forest Products Trust Fund shall be established on the books of the commonwealth. This fund shall be used to disburse payments to cities and...
- Massachusetts General Laws - Repealed, 1969, 546, Sec. 6 - Chapter 58, Section 18
Repealed, 1969, 546, Sec.
- Massachusetts General Laws - Repealed, 1990, 268, Sec. 1 - Chapter 58, Section 18A
Repealed, 1990, 268, Sec.
- Massachusetts General Laws - Distribution of highway fund; notification of amount required; fractions - Chapter 58, Section 18B
The state treasurer, without further appropriation and upon certification of the commissioner, shall annually distribute to the several cities and towns in accordance with the...
- Massachusetts General Laws - Distribution of budgeted aid to cities and towns - Chapter 58, Section 18C
[Text of section applicable as provided by 2012, 165, Sec. 136.] (a) In this section, “budgeted aid” shall mean unrestricted aid to cities and towns,...
- Massachusetts General Laws - Repealed, 2011, 194, Sec. 26 - Chapter 58, Section 18D
Repealed, 2011, 194, Sec.
- Massachusetts General Laws - Repealed, 1990, 121, Sec. 23 - Chapter 58, Section 18E
Repealed, 1990, 121, Sec.
- Massachusetts General Laws - Distributions to cities, towns, or regional school districts; receipt of certification of prior financial reports - Chapter 58, Section 18F
No distributions pursuant to sections eighteen A and eighteen E shall be paid to cities or towns after October first of the fiscal year by...
- Massachusetts General Laws - Repealed, 1931, 428, Sec. 1 - Chapter 58, Section 19
Repealed, 1931, 428, Sec.
- Massachusetts General Laws - Repealed, 1966, 14, Sec. 31 - Chapter 58, Section 20
Repealed, 1966, 14, Sec.
- Massachusetts General Laws - Deductions from sums payable to cities and towns - Chapter 58, Section 20A
If, at the time any amount is distributable or payable by the commonwealth to any city or town, there is due to the commonwealth any...
- Massachusetts General Laws - Repealed, 1934, 323, Sec. 1 - Chapter 58, Section 21 to 23
Repealed, 1934, 323, Sec.
- Massachusetts General Laws - Repealed, 1951, 641, Sec. 2 - Chapter 58, Section 24 24A
Repealed, 1951, 641, Sec.
- Massachusetts General Laws - Amounts due municipalities; determination; payment - Chapter 58, Section 25
The commissioner shall ascertain and determine the amount due to each city and town under section eighteen A, notify the treasurer of each city and...
- Massachusetts General Laws - Amounts due municipalities; annual estimates - Chapter 58, Section 25A
Annually on or before March first, the commissioner shall ascertain and determine the amount due each city and town under sections eighteen A, eighteen B,...
- Massachusetts General Laws - Proceeds of cigarette excise; certification for payment by commissioner of revenue - Chapter 58, Section 25B
The commissioner of revenue shall, as hereinafter provided, certify to the state treasurer for payment, from that portion of the proceeds of the excise on...
- Massachusetts General Laws - Repealed, 1934, 323, Sec. 1 - Chapter 58, Section 26
Repealed, 1934, 323, Sec.
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 99 - Chapter 58, Section 26A 26B
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Repealed, 1970, 601, Sec. 1 - Chapter 58, Section 27
Repealed, 1970, 601, Sec.
- Massachusetts General Laws - Annual assessments for deposits with state treasurer; trust funds - Chapter 58, Section 28
The commissioner shall annually assess upon every corporation or organization required by law to make deposits in trust with the state treasurer one twentieth of...
- Massachusetts General Laws - Withholding taxes; internal revenue code of United States - Chapter 58, Section 28A
The state treasurer and other officials having charge of the payment of salaries and wages by the commonwealth and its political subdivisions, respectively, to officers...
- Massachusetts General Laws - Withholding statements; federal taxes - Chapter 58, Section 28B
The state treasurer and other officials having charge of the payment of salaries and wages by the commonwealth and its political subdivisions, respectively, to officers...
- Massachusetts General Laws - Reciprocal enforcement of tax liabilities - Chapter 58, Section 28C
At the request of the commissioner, the attorney general may bring suit, in the name of the commonwealth, in the appropriate court of any other...
- Massachusetts General Laws - Repealed, 1989, 397, Sec. 1 - Chapter 58, Section 29
Repealed, 1989, 397, Sec.
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 99 - Chapter 58, Section 30
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Forms; authority of commissioner - Chapter 58, Section 31
In addition to the forms expressly required by any other provision of law to be as prescribed or approved by the commissioner, such other forms...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 99 - Chapter 58, Section 31A to 51
Repealed, 1976, 415, Sec.
Last modified: September 11, 2015