Commissioner; establishment of minimum standards of assessment performance . Section 1. The commissioner of revenue in chapters fifty-eight to sixty-five C, inclusive, called the commissioner, ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 1A

Commissioner; general powers and duties . Section 1A. The commissioner, in addition to exercising the powers or performing the duties otherwise assigned to him, shall ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 2

Commissioner; annual lists to board of assessors; classifications; objections; appeal . Section 2. The commissioner shall annually, on or before April first of each year, ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 3

Commissioner; assistance to local assessors . Section 3. In order to assist the assessors in the performance of their duties, the commissioner shall prepare, issue ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 4

Noncompliance by assessors . Section 4. Whenever it appears to the commissioner that the property, or any part thereof, in any town is not valued ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 4A

Continued non-compliance with minimum standards by cities or towns; contracts by commissioner; court orders . Section 4A. If such city or town fails, within a ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 4B

Compliance with court orders by cities or towns; provision of services by commissioner . Section 4B. A city or town whose mayor or selectmen and ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 4C

Costs of services provided by commissioner . Section 4C. Whenever the commissioner provides any service under the provisions of section four, four A or four ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 5

Notices and lists; instructing assessors . Section 5. The commissioner shall annually give instructions for preparing the notice and bringing in the lists required by ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 6

Real estate values; collecting information . Section 6. The commissioner may collect and tabulate information as to the classification, sales price and fair cash value ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 7

Unpaid taxes; obtaining information; affidavits . Section 7. The commissioner shall from time to time secure information as to any unpaid taxes in any town, ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 7A to 7E

Repealed, 1979, 797, Sec. 7 . ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 8

Delinquent collections; proceedings by attorney general; abatement of certain taxes, etc.; expedited abatement procedure for abandoned real property . Section 8. Whenever it appears to ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 8A

Paraplegic veterans; surviving spouses; abatement of taxes; reimbursement of municipalities . Section 8A. The state treasurer shall annually reimburse each city and town for the ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 8B

Reimbursement claims by cities and towns; filing; time limitation . Section 8B. All reimbursement claims to which a city or town may be entitled on ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 8C

Affordable housing sites; abatement of real estate tax obligations . Section 8C. A city or town may establish, relative to sites or portions of sites ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 9

Proposed equalized valuation; establishment . Section 9. In the year nineteen hundred and sixty-six and in every second year thereafter, the commissioner shall, on or ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 10

Determination of equalized valuation . Section 10. In determining the equalized valuations required by section nine, the commissioner shall make and issue such comprehensive assessment ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 10A

Proposed equalized valuation; notice and hearing; changes . Section 10A. On or before June tenth, in each year in which an equalization is to be ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 10B

Appeal to appellate tax board . Section 10B. On or before August tenth next following, a city or town aggrieved by the equalized valuation established ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 10C

Final equalization and apportionment; establishment; report to general court . Section 10C. On or before January thirty-first of the year next following the year for ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 11, 12

Repealed, 1941, 609, Sec. 1 . ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 13

Valuation of certain state and county lands . Section 13. In 2005 and every fourth year thereafter, the commissioner shall, on or before June first, ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 14

Notice to assessors; hearings . Section 14. The commissioner, not later than June 1 of each year in which he makes such a determination, shall ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 15

Effect of determination; newly acquired land; state forests . Section 15. The valuation determined under sections thirteen and fourteen shall be in effect for the ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 15A

Exemptions for certain state lands . Section 15A. Notwithstanding any contrary provision of sections thirteen to seventeen, inclusive, land owned by the commonwealth for any ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 16

Annual statements; state treasurer . Section 16. In every year, not later than August first, the commissioner shall deliver to the state treasurer a statement ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 17

Rate of reimbursement . Section 17. The treasurer in every year, not later than November twentieth, shall reimburse each town in which the commonwealth owns ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 17A

County tuberculosis hospitals; taxation . Section 17A. The assessors of any town in which county commissioners hold land for the purposes set forth in section ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 17B

Property taken for flood control; loss of taxes; reimbursement . Section 17B. The state treasurer shall annually, not later than November twentieth, upon certification by ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 17C

Forest Products Trust Fund . Section 17C. A Forest Products Trust Fund shall be established on the books of the commonwealth. This fund shall be ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 18

Repealed, 1969, 546, Sec. 6 . ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 18A

Repealed, 1990, 268, Sec. 1 . ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 18B

Distribution of highway fund; notification of amount required; fractions . Section 18B. The state treasurer, without further appropriation and upon certification of the commissioner, shall ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 18C

Distribution of Local Aid Fund . Section 18C. Commencing with fiscal year nineteen hundred and ninety-three and continuing thereafter, the state treasurer shall, subject to ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 18D

Pari-mutuel wager distribution . Section 18D. The state treasurer, upon certification by the state racing commission, shall quarterly distribute to each city and town within ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 18E

Repealed, 1990, 121, Sec. 23 . ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 18F

Distributions to cities, towns, or regional school districts; receipt of certification of prior financial reports . Section 18F. No distributions pursuant to sections eighteen A ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 19

Repealed, 1931, 428, Sec. 1 . ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 20

Repealed, 1966, 14, Sec. 31 . ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 20A

Deductions from sums payable to cities and towns . Section 20A. If, at the time any amount is distributable or payable by the commonwealth to ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 21 to 23

Repealed, 1934, 323, Sec. 1 . ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 24, 24A

Repealed, 1951, 641, Sec. 2 . ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 25

Amounts due municipalities; determination; payment . Section 25. The commissioner shall ascertain and determine the amount due to each city and town under section eighteen ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 25A

Amounts due municipalities; annual estimates . Section 25A. Annually on or before March first, the commissioner shall ascertain and determine the amount due each city ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 25B

Proceeds of cigarette excise; certification for payment by commissioner of revenue . Section 25B. The commissioner of revenue shall, as hereinafter provided, certify to the ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 26

Repealed, 1934, 323, Sec. 1 . ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 26A, 26B

Repealed, 1976, 415, Sec. 99 . ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 27

Repealed, 1970, 601, Sec. 1 . ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 28

Annual assessments for deposits with state treasurer; trust funds . Section 28. The commissioner shall annually assess upon every corporation or organization required by law ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 28A

Withholding taxes; internal revenue code of United States . Section 28A. The state treasurer and other officials having charge of the payment of salaries and ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 28B

Withholding statements; federal taxes . Section 28B. The state treasurer and other officials having charge of the payment of salaries and wages by the commonwealth ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 28C

Reciprocal enforcement of tax liabilities . Section 28C. At the request of the commissioner, the attorney general may bring suit, in the name of the ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 29

Repealed, 1989, 397, Sec. 1 . ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 30

Repealed, 1976, 415, Sec. 99 . ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 31

Forms; authority of commissioner . Section 31. In addition to the forms expressly required by any other provision of law to be as prescribed or ...

Massachusetts General Laws - General Provisions Relative to Taxation - Chapter 58, Section 31A to 51

Repealed, 1976, 415, Sec. 99 . ...

Last modified: November 19, 2006