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Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 36Legal Research Home > Massachusetts Lawyer > Assessment of Local Taxes > Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 36 Failure to furnish lists; estimating value. Section 36. Assessors shall ascertain as nearly as possible the particulars of the personal estate, and of the real estate in possession or occupation, as owner or otherwise, of any person not bringing in such list, and shall estimate its just value, according to their best information and belief. Last modified: March 26, 2006 |