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General Laws of Massachusetts - Chapter 58 General Provisions Relative to Taxation.
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Massachusetts Laws > General Provisions Relative to Taxation > General Laws of Massachusetts - Chapter 58 General Provisions Relative to Taxation.
Supervision of Local 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...
State Assessment System.
- Massachusetts General Laws - Repealed, 1979, 797, Sec. 7 - Chapter 58, Section 7A-7E
Chapter 58: Section 7A to 7E. Repealed, 1979, 797, Sec. 7
- 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
The state treasurer shall annually reimburse each city and town for the amount of taxes lost by such city or town through an abatement to...
- 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...
State Tax.
- 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...
Adjustment of Veterans' Exemption.
Reimbursement for Loss of Taxes on Land Used for Public Institutions, Etc.
- Massachusetts General Laws - Valuation of certain state and county lands - Chapter 58, Section 13
[ First paragraph effective until January 5, 2009. For text effective January 5, 2009, see below.]In 2005 and every fourth year thereafter, the commissioner shall,...
- 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...
Distribution of Taxes.
- Massachusetts General Laws - Repealed, 1969, 546, Sec. 6 - Chapter 58, Section 18
Chapter 58: Section 18. Repealed, 1969, 546, Sec. 6
- Massachusetts General Laws - Repealed, 1990, 268, Sec. 1 - Chapter 58, Section 18A
Chapter 58: Section 18A. Repealed, 1990, 268, Sec. 1
- Massachusetts General Laws - Distribution of highway fund; notification of amounts 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 Local Aid Fund - Chapter 58, Section 18C
Commencing with fiscal year nineteen hundred and ninety-three and continuing thereafter, the state treasurer shall, subject to appropriation and upon certification of the commissioner, annually...
- Massachusetts General Laws - Pari-mutuel wager distribution - Chapter 58, Section 18D
The state treasurer, upon certification by the state racing commission, shall quarterly distribute to each city and town within which racing meetings are conducted, including...
- Massachusetts General Laws - Repealed, 1990, 121, Sec. 23 - Chapter 58, Section 18E
Chapter 58: Section 18E. Repealed, 1990, 121, Sec. 23
- 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
Chapter 58: Section 19. Repealed, 1931, 428, Sec. 1
- Massachusetts General Laws - Repealed, 1966, 14, Sec. 31 - Chapter 58, Section 20
Chapter 58: Section 20. Repealed, 1966, 14, Sec. 31
- 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 21-23
Chapter 58: Section 21 to 23. Repealed, 1934, 323, Sec. 1
- Massachusetts General Laws - 24A. Repealed, 1951, 641, Sec. 2 - Chapter 58, Section 24
Chapter 58: Section 24, 24A. Repealed, 1951, 641, Sec. 2
- 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
Chapter 58: Section 26. Repealed, 1934, 323, Sec. 1
Abatement of Uncollectible Taxes.
Repayment of Illegal Taxes.
Assessment for Deposits With State Treasurer.
Provisions in Aid of the Collection of Certain Taxes.
- 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...
Reports.
Destruction of Certain Documents.
Forms.
Last modified: March 17, 2010
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