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Massachusetts General Laws - Assessment of Local Taxes - Chapter 59Legal Research Home > Massachusetts Lawyer > Assessment of Local Taxes > Massachusetts General Laws - Assessment of Local Taxes - Chapter 59 Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 2 Property subject to taxation; exceptions . Section 2. All property, real and personal, situated within the commonwealth, and all personal property of the inhabitants of ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 2A Real property; mortgages; classifications . Section 2A. (a) Real property for the purpose of taxation shall include all land within the commonwealth and all buildings ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 2B Certain types of interest or ownership taxable; liens; public purposes . Section 2B. Except as otherwise provided in section three E, real estate owned in ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 2C Real estate sold by governmental or exempt entities; pro rata taxation; computation; collection remedies . Section 2C. Except as provided in section sixty-three A of ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 2D Taxation of improved real estate based on value at issuance of occupancy permit; pro rata . Section 2D. (a) Whenever in any fiscal year real ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 3, 3A Repealed, 1978, 580, Sec. 16 . ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 3B Real estate acquired by eminent domain; exceptions . Section 3B. All interests in real estate situated within the commonwealth heretofore or hereafter acquired by any ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 3C Pipe lines . Section 3C. Anything in this chapter to the contrary notwithstanding, every pipe line subject to valuation under section thirty-eight A shall be ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 3D Repealed, 1974, 383, Sec. 2 . ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 3E Real estate owned by the United States and leased to private interests; enforcement by lien or sale; collection remedies . Section 3E. Whenever the Congress ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 3F Child care facilities; classification as property used for human habitation . Section 3F. For the purpose of this chapter and any other general or special ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 4 Property taxable as personal estate . Section 4. Except as provided in the following section and in chapters sixty-two and sixty-three, personal estate for the ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 5 Property; exemptions . Section 5. The following property shall be exempt from taxation and the date of determination as to age, ownership or other qualifying ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 5A Repealed, 1965, 620, Sec. 3 . ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 5B Appeals; eligibility for exemption under Sec. 5, third clause; corporations or trusts . Section 5B. Any person of a city or town aggrieved by a ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 5C Exemptions for residential real property in cities or towns assessing at full and fair cash valuation . Section 5C. With respect to each parcel of ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 5D Property held by city, town or district in another city or town for water supply, etc.; purposes; tax liability; stumpage fees . Section 5D. Property ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 5E Valuation of land held by city or town in another city or town; certification; appeals . Section 5E. The assessors of a city or town ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 5F Holding municipalities or districts; tax liability for lands held in other municipalities or districts; stumpage fees . Section 5F. Land acquired on or after January ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 5G Payment to cities or towns for property held for water supply or related purposes . Section 5G. The Massachusetts Water Resources Authority, on July first ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 5H Payments to municipalities for certain watershed land; difference in assessment . Section 5H. The state treasurer, acting for and on behalf of the commonwealth, shall ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 5I Exemption; conditions . Section 5I. With respect to each parcel of real property classified as class three, commercial, in each city or town certified by ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 5J Special assessment policy; historic owner-occupied residences . Section 5J. A city or town, by adoption of an ordinance or by-law, may establish a special assessment ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 5K Property tax liability reduced in exchange for volunteer services; persons over age 60 . Section 5K. In any city or town which accepts the provisions ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 6 to 7A Repealed, 1978, 580, Sec. 30 . ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 8 Interstate, foreign trade or fishing ships or vessels; assessment; abatement . Section 8. Individuals or partnerships owning an interest in any ship or vessel which ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 8A Assessments; abatement; collection . Section 8A. Any person, not including a corporation, engaged principally in agriculture, who owns farm machinery and equipment, other than motor ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 9, 10 Repealed, 1963, 160, Sec. 12 . ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 11 Real estate . Section 11. Taxes on real estate shall be assessed, in the town where it lies, to the person who is the owner ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 12 Mortgaged real estate . Section 12. If any person has an interest in real estate, not exempt from taxation under section five, as holder of ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 12A Statement of estate liable to taxation . Section 12A. If the holder of such mortgage fails to file in the assessor’s office a sworn statement ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 12B Mortgagors and mortgagees deemed joint owners; tax bill . Section 12B. Mortgagors and mortgagees referred to in the two preceding sections shall for the purpose ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 12C Taxes paid by tenant; recovery from landlord . Section 12C. If a tenant paying rent for real estate is taxed therefor he may retain out ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 12D Assessment against real estate of decedent; liability of heirs and devisees . Section 12D. The undivided real estate of a deceased person may be assessed ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 12E Assessment against real estate of decedent; lien . Section 12E. The real estate of a person deceased, the right or title to which is doubtful ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 12F Real estate unassessed where right or titled unascertained; lien for expenses to determine ownership . Section 12F. Wherever real estate has been unassessed because the ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 13 to 17A Repealed, 1978, 580, Sec. 30 . ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 18 Personal property; assessment . Section 18. All taxable personal estate within or without the commonwealth shall be assessed to the owner in the town where ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 19 Mortgaged or pledged personal property; assessment . Section 19. Personal property mortgaged or pledged shall be assessed to the owner or to the mortgagee or ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 20 State treasurer; duties . Section 20. The state treasurer, not later than August twentieth in each year, shall send formal notice by mail to the ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 20B Regional veterans’ districts, regional water districts or regional sewerage districts; increase in assessments . Section 20B. No regional veterans’ district, regional water district or regional ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 21 Assessors; duties . Section 21. The assessors shall assess state and county taxes duly certified to them. The assessors shall also assess as estimated in ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 21A1/2 Certified assessors; compensation . Section 21A1/2. In any city or town which accepts this section, an assessor or assistant assessor, who has completed the necessary ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 21A Additional compensation of assessors for courses of study . Section 21A. In any city or town which accepts this section, an assessor or assistant assessor ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 21B Training programs for assessors . Section 21B. The assessors shall attend such training programs conducted or sponsored by the commissioner under the provisions of section ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 21C Limitations on total taxes assessed; determination by voters . Section 21C. (a) Whenever used in the text of this section, the following words and terms ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 21D Calculation of total limit; adjustment of limit; certification of amount of limit; approval . Section 21D. The commissioner of revenue shall calculate the total limit ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 22 Repealed, 1925, 343, Sec. 9 . ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 23 Annual assessment; amount; deductions; approval . Section 23. The assessors shall annually assess taxes to an amount not less than the aggregate of all amounts ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 23A Notice to municipal finance officers . Section 23A. The assessors, as soon as the tax rates are fixed for a fiscal year, shall notify the ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 23B Notice of abatements . Section 23B. The assessors shall, as often as once a month, notify the auditor or similar officer in cities and towns, ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 23C Repealed, 1990, 280, Sec. 1 . ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 23D Notice of preliminary tax . Section 23D. Notwithstanding the provisions of any general or special law to the contrary, a city or town is hereby ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 24 Railroad subscriptions; interest on debts . Section 24. The assessors of a town owing debts incurred to obtain funds for subscriptions for the capital stock ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 25 Additional assessments . [Text of section applicable as provided by 2003, 46, Sec. 141.] Section 25. The ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 26 Number of assessments . Section 26. The assessors may include state, county, city and town taxes, or any two of them, in the same assessment. ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 27 Assessors’ neglect to assess . Section 27. If assessors neglect to assess a state, county, city, town or district tax required by law, the commissioner ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 28 Unpaid taxes; collection . Section 28. If a state or county tax is not assessed, and paid by the town, within the time prescribed, and ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 29 Notice of assessments; lists . Section 29. Assessors before making an assessment shall give seasonable notice thereof to all persons subject to taxation in their ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 30 Blank lists . Section 30. The assessors shall furnish a blank list prescribed by the commissioner under section five of chapter fifty-eight to any person ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 31 Verification of lists; oaths . Section 31. The assessors shall in all cases require a person bringing in a list to make oath that it ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 32 Inspection of lists . Section 32. Such lists shall be open to the inspection of the assessors, their assistants and clerks and of the commissioner ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 33 Storage warehouses; information regarding customers . Section 33. All persons engaged in the business of storing or keeping merchandise in storage warehouses shall, within ten ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 34 Mortgagors and mortgagees; statements . Section 34. A mortgagor or mortgagee of real estate may bring in to the assessors of the town where it ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 35 Repealed, 1989, 718, Sec. 4 . ...
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 ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 37 Conclusiveness of estimate . Section 37. Such estimate shall be entered in the valuation book, and, except as provided in section sixty-one, shall be conclusive ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 38 Fair cash valuation; classification of assessed valuation; taxable valuation . Section 38. The assessors of each city and town shall at the time appointed therefor ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 38A Pipelines; valuation; exceptions . Section 38A. Every person, other than a gas or electric company as defined in section one of chapter one hundred and ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 38B, 38C Repealed, 1978, 580, Sec. 30 . ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 38D Written return of information to determine valuation of real property . Section 38D. A board of assessors may request the owner or lessee of any ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 38E Testimony under oath concerning written return filed under Sec. 38D or application for abatement . Section 38E. A board of assessors may require testimony under ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 38F Written return of information to determine valuation of personal property . Section 38F. A board of assessors may request the owner or lessee of any ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 38G Testimony under oath concerning written return filed under Sec. 38F . Section 38G. A board of assessors may require testimony under oath of a taxpayer ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 38H Transition payments to municipalities in which an affiliated generation facility is located . Section 38H. (a) For the purposes of this section, the term department ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 39 Telephone and telegraph companies; valuation of poles, wires, etc. . Section 39. The valuation at which the machinery, poles, wires and underground conduits, wires and ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 40 Telephone and telegraph companies; assessors; informing commissioners . Section 40. Every board of assessors shall, as and when required by the commissioner, furnish him with ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 41 Telephone and telegraph companies; returns . Section 41. Every telephone or telegraph company owning any property required to be valued by the commissioner under section ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 42 Telephone and telegraph companies; failure to make returns . Section 42. If any company, or any treasurer thereof, shall in any year, fail to make ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 43 Valuation and assessment books; public inspection . Section 43. The assessors shall make, on the books furnished as provided in section forty-five, a list of ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 44 Lists; contents . Section 44. The list shall exhibit the valuation, classification and assessment of the estates of the inhabitants assessed; and the valuation, classification ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 45 Books furnished by municipalities . Section 45. Each city or town shall provide, on or before January first, annually, suitable books for the use of ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 46 Entries in books . Section 46. The assessors shall enter in the books so furnished the valuation, classification and assessment of the estates of the ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 47, 48 Repealed, 1969, 532, Sec. 2 . ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 49 Repealed, 1985, 300, Sec. 1 . ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 50 Required books; copies of laws, etc. . Section 50. The books required by section forty-five shall contain a copy of this section, of sections forty-three, ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 51 Exempted property; entries on valuation lists . Section 51. The assessors shall enter upon the valuation list, in the appropriate columns after the enumeration of ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 52 Valuation lists; statement of assessors; penalties . Section 52. The assessors, or other persons authorized to assess taxes, shall, at the end of said valuation ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 52A Plans showing boundaries in city or town; delivery to court . Section 52A. The assessors, upon receiving for their general use, newly completed or revised ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 52B Official inspection of valuation information, release of comparable sales data . Section 52B. All information collected pursuant to section 8A of chapter 58A and sections ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 52C Public access to terminals or other data processing equipment . Section 52C. The provisions of section ten of chapter sixty-six shall not be deemed to ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 53 Tax lists; commitment; warrants; collector of taxes . Section 53. The assessors shall, within a reasonable time, commit the tax list with their warrant to ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 54 Tax lists; form; contents . Section 54. The tax list committed to the collector shall be in a form approved by the commissioner and shall ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 55 Warrants; form; contents . Section 55. The warrant shall specify the duties of the collector as prescribed by law in the collection of taxes, the ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 56 Lost or destroyed warrants . Section 56. If a warrant issued for the collection of taxes is lost or destroyed, the assessors may issue a ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 57 Bills for taxes; due date; interest; amounts overdue . Section 57. Except as otherwise provided, bills for real estate and personal property taxes shall be ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 57A Unpaid taxes not in excess of twenty-five dollars; interest . Section 57A. In any city or town which accepts the provisions of this section notwithstanding ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 57B Unpaid taxes not in excess of fifty dollars; interest . Section 57B. In any city or town which accepts the provisions of this section, notwithstanding ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 57C Preliminary tax for real estate and personal property; notice; installment payments . Section 57C. This section shall be applicable in any city or town which ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 57D Affidavit of address . Section 57D. A notice of preliminary, estimated or actual tax for real estate and personal property shall include an affidavit of ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 58 Discounts on taxes . Section 58. In any city or town that accepts the provisions of this section, on all property taxes assessed in a ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 58A Minimum abatement or refund of property tax . Section 58A. No abatement or refund of property tax, real or personal, shall be granted or paid ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 59 Abatements . Section 59. A person upon whom a tax has been assessed or the administrator of the estate of such person or the executor ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 59A Abatements for purpose of continuing environmental cleanup on sites zoned for commercial or industrial use where there has been a release of oil or hazardous material . ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 60 Records of abatements . Section 60. Every board of assessors shall record all abatements of taxes. The record of abatement of the whole or any ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 61 Conditions of abatement . Section 61. A person shall not have an abatement of a tax imposed upon his personal property subject to taxation, except ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 61A Discovery; failure to comply . Section 61A. A person applying for an abatement of a tax on real estate or personal property shall, upon request, ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 62 Costs; prepayment . Section 62. A person applying for an abatement shall pay the legal costs accruing before it is made. ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 63 Notice of decision . Section 63. Assessors shall, within ten days after their decision on an application for an abatement, send written notice thereof to ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 64 Appeals; county commissioners; appellate tax board . Section 64. A person aggrieved by the refusal of assessors to abate a tax on personal property at ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 65 Appeals; appellate tax board . Section 65. A person aggrieved as aforesaid with respect to a tax on property in any municipality may, subject to ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 65A Sale or taking real property for taxes; effect upon abatement . Section 65A. No sale or taking of real property for non-payment of taxes shall ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 65B Appeals; inability to pay balance of tax . Section 65B. A person who has filed an appeal from the refusal of assessors to abate a ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 65C Late appeals . Section 65C. If a person has, by reason of the failure of the board of assessors to act upon an application for ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 65D Mistake in payments; appeal; abatement . Section 65D. If a person having an interest in a parcel of real estate files with the appellate tax ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 66 to 68A Repealed, 1930, 416, Sec. 2 . ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 69 Reimbursement; interest . Section 69. A person whose tax has been abated shall, if the tax has been paid, be reimbursed by the town to ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 70 Certificate of abatement . Section 70. A person whose tax has been abated shall be entitled to a certificate thereof from the assessors, clerk of ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 70A Procedure after abatement . Section 70A. Whenever upon application for abatement or otherwise any tax, assessment, rate or charge assessed by a board or officer ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 71 Uncollectible taxes; abatement . Section 71. If a collector is satisfied that a tax upon personal property, or any portion of said tax, committed to ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 72 Land of insufficient value to meet charges; abatement . Section 72. Whenever the commissioner deems any lands to have been assessed at a valuation insufficient ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 72A Unpaid real estate taxes; abatement . Section 72A. Upon the purchase, other than under eminent domain, or acceptance of a gift of land located therein ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 73 Repealed, 1955, 344, Sec. 2 . ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 74 Corporations liable to franchise taxes; abatement of local taxes; notice . Section 74. Whenever an abatement is finally made to any corporation taxable under chapter ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 75 Omitted property; assessments . Section 75. If any parcel of real property or the personal property of a person has been unintentionally omitted from the ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 76 Revision of valuation or classification . Section 76. If any property subject to taxation has been unintentionally valued or classified in an incorrect manner due ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 77 Reassessments . Section 77. Every tax except a poll tax, which is invalid by reason of error or irregularity in the assessment and every tax ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 78 Collection of reassessed taxes . Section 78. Taxes reassessed under section seventy-seven shall be committed to, and collected and paid over by, the collector for ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 78A Real estate divided after assessment; apportionment of tax . Section 78A. If real property is divided by sale, mortgage, upon a petition for partition or ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 79, 80 Repealed, 1978, 580, Sec. 36 . ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 81 Appeal from apportionment . Section 81. A person aggrieved by any action of the assessors in making such apportionment may within seven days thereafter appeal ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 82 Validity of excessive assessments . Section 82. If, by reason of an erroneous or illegal assessment or apportionment of taxes, a person is assessed more ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 83 Corporations having capital stock divided into shares; returns by assessors . Section 83. The assessors shall, upon request of the commissioner for detailed information concerning ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 84 Repealed, 1985, 300, Sec. 3 . ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 85 Repealed, 1945, 271 . ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 86 Exempted property; returns by assessors . Section 86. Assessors shall annually, on or before July first, forward to the commissioner a statement showing the whole ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 87 Responsibility of assessors . Section 87. Assessors shall not be responsible for the assessment of a tax assessed by them in pursuance of a vote ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 88 Repealed, 1926, 29 . ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 89 Compromise assessments; penalties . Section 89. Whoever in any way directly or indirectly proposes or agrees to an assessment on any specific or limited amount ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 90 Evasion of taxation; penalties . Section 90. Whoever willfully conceals, removes, transfers, or misrepresents any property to evade proper valuation, assessment or classification, or takes ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 91 Fraudulent lists; penalties . Section 91. Whoever, with intent to defeat or evade any provision of law as to the assessment or payment of taxes, ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 92 Taverns and boarding houses; refusing information; penalties . Section 92. Keepers of taverns and boarding houses and masters and mistresses of dwelling houses, upon application ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 93 Failure to assess required taxes; penalties . Section 93. An assessor who neglects to assess a state, county or district tax required by law shall ...
Massachusetts General Laws - Assessment of Local Taxes - Chapter 59, Section 94 Violation of Sec. 46; penalty . Section 94. An assessor who neglects to comply with section forty-six shall be punished by a fine of not ...
Last modified: November 19, 2006 |