Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 6

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Books containing tax lists; duty to keep.

Section 6. The collector shall make and keep the book containing the tax list committed to him or, with the written approval of the commissioner of revenue, on a mechanically or electronically prepared record, against the name of every person assessed for a tax, entries showing the disposition thereof, whether reassessed, abated or paid, and the date of such disposition.

Last modified: March 26, 2006