CHAPTER 59. ASSESSMENT OF LOCAL TAXES.
Chapter 59, Section 1. Repealed, 1963, 160, Sec. 7.
Chapter 59, Section 2. Property subject to taxation; exceptions.
Chapter 59, Section 2A. Real property; mortgages; classifications.
Chapter 59, Section 2B. Certain types of interest or ownership taxable; liens; public purposes.
Chapter 59, Section 3, 3A. Repealed, 1978, 580, Sec. 16.
Chapter 59, Section 3B. Real estate acquired by eminent domain; exceptions.
Chapter 59, Section 3C. Pipe lines.
Chapter 59, Section 3D. Repealed, 1974, 383, Sec. 2.
Chapter 59, Section 3F. Child care facilities; classification as property used for human habitation.
Chapter 59, Section 4. Property taxable as personal estate.
Chapter 59, Section 5. Property; exemptions.
Chapter 59, Section 5A. Repealed, 1965, 620, Sec. 3.
Chapter 59, Section 5E. Valuation of land held by city or town in another city or town; certification; appeals.
Chapter 59, Section 5I. Exemption; conditions.
Chapter 59, Section 5J. Special assessments; historic owner-occupied residences.
Chapter 59, Section 6--7A. Repealed, 1978, 580, Sec. 30.
Chapter 59, Section 8. Interstate, foreign trade or fishing ships or vessels; assessment; abatement.
Chapter 59, Section 8A. Assessments; abatement; collection.
Chapter 59, Section 9, 10. Repealed, 1963, 160, Sec. 12.
Chapter 59, Section 11. Real estate.
Chapter 59, Section 12. Mortgaged real estate.
Chapter 59, Section 12A. Statement of estate liable to taxation.
Chapter 59, Section 12B. Mortgagors and mortgagees deemed joint owners; tax bill.
Chapter 59, Section 12C. Taxes paid by tenant; recovery from landlord.
Chapter 59, Section 12E. Assessment against real estate of decedent; lien.
Chapter 59, Section 13--17A. Repealed, 1978, 580, Sec. 30.
Chapter 59, Section 18. Personal property; assessment.
Chapter 59, Section 19. Mortgaged or pledged personal property; assessment.
Chapter 59, Section 20. State treasurer; duties.
Chapter 59, Section 20A. Increase in assessments.
Chapter 59, Section 21. Assessors; duties.
Chapter 59, Section 21A. Additional compensation of assessors for courses of study.
Chapter 59, Section 21A½. Certified assessors; compensation.
Chapter 59, Section 21B. Training programs for assessors.
Chapter 59, Section 21C. Limitations on total taxes assessed; determination by voters.
Chapter 59, Section 22. Repealed, 1925, 343, Sec. 9.
Chapter 59, Section 23. Annual assessment; amount; deductions; approval.
Chapter 59, Section 23A. Notice to municipal finance officers.
Chapter 59, Section 23B. Notice of abatements.
Chapter 59, Section 23C. Repealed, 1990, 280, Sec. 1.
Chapter 59, Section 23D. Notice of preliminary tax.
Chapter 59, Section 24. Railroad subscriptions; interest on debts.
Chapter 59, Section 25. Additional assessments.
Chapter 59, Section 26. Number of assessments.
Chapter 59, Section 27. Assessors' neglect to assess.
Chapter 59, Section 28. Unpaid taxes; collection.
Chapter 59, Section 29. Notice of assessments; lists.
Chapter 59, Section 30. Blank lists.
Chapter 59, Section 31. Verification of lists; oaths.
Chapter 59, Section 32. Inspection of lists.
Chapter 59, Section 33. Storage warehouses; information regarding customers.
Chapter 59, Section 34. Mortgagors and mortgagees; statements.
Chapter 59, Section 35. Repealed, 1989, 718, Sec. 4.
Chapter 59, Section 36. Failure to furnish lists; estimating value.
Chapter 59, Section 37. Conclusiveness of estimate.
Chapter 59, Section 38A. Pipelines; valuation; exceptions.
Chapter 59, Section 38B, 38C. Repealed, 1978, 580, Sec. 30.
Chapter 59, Section 38D. Written return of information to determine valuation of real property.
Chapter 59, Section 38F. Written return of information to determine valuation of personal property.
Chapter 59, Section 38G. Testimony under oath concerning written return filed under sec. 38F.
Chapter 59, Section 39. Telephone and telegraph companies; valuation of poles, wires, etc.
Chapter 59, Section 40. Telephone and telegraph companies; assessors; informing commissioners.
Chapter 59, Section 41. Telephone and telegraph companies; returns.
Chapter 59, Section 42. Telephone and telegraph companies; failure to make returns.
Chapter 59, Section 43. Valuation and assessment books; public inspection.
Chapter 59, Section 44. Lists; contents.
Chapter 59, Section 45. Books furnished by municipalities.
Chapter 59, Section 46. Entries in books.
Chapter 59, Section 47, 48. Repealed, 1969, 532, Sec. 2.
Chapter 59, Section 49. Repealed, 1985, 300, Sec. 1.
Chapter 59, Section 50. Required books; copies of laws, etc.
Chapter 59, Section 51. Exempted property; entries on valuation lists.
Chapter 59, Section 52. Valuation lists; statement of assessors; penalties.
Chapter 59, Section 52A. Plans showing boundaries in city or town; delivery to court.
Chapter 59, Section 52C. Public access to terminals or other data processing equipment.
COLLECTOR'S LIST AND WARRANT
Chapter 59, Section 53. Tax lists; commitment; warrants; collector of taxes.
Chapter 59, Section 54. Tax lists; form; contents.
Chapter 59, Section 55. Warrants; form; contents.
Chapter 59, Section 56. Lost or destroyed warrants.
Chapter 59, Section 57. Bills for taxes; due date; interest.
Chapter 59, Section 57A. Unpaid taxes not in excess of twenty-five dollars; interest.
Chapter 59, Section 57B. Unpaid taxes not in excess of fifty dollars; interest.
Chapter 59, Section 57D. Affidavit of address.
Chapter 59, Section 58. Discounts on taxes; prohibition.
Chapter 59, Section 58A. Minimum abatement or refund of property tax.
Chapter 59, Section 59. Abatements.
Chapter 59, Section 60. Records of abatements.
Chapter 59, Section 61. Conditions of abatement.
Chapter 59, Section 61A. Discovery; failure to comply.
Chapter 59, Section 62. Costs; prepayment.
Chapter 59, Section 63. Notice of decision.
Chapter 59, Section 64. Appeals; county commissioners; appellate tax board.
Chapter 59, Section 65. Appeals; appellate tax board.
Chapter 59, Section 65A. Sale or taking real property for taxes; effect upon abatement.
Chapter 59, Section 65B. Appeals; inability to pay balance of tax.
Chapter 59, Section 65C. Late appeals.
Chapter 59, Section 65D. Mistake in payments; appeal; abatement.
Chapter 59, Section 66--68A. Repealed, 1930, 416, Sec. 2.
Chapter 59, Section 69. Reimbursement; interest.
Chapter 59, Section 70. Certificate of abatement.
Chapter 59, Section 70A. Procedure after abatement.
Chapter 59, Section 71. Uncollectible taxes; abatement.
Chapter 59, Section 72. Land of insufficient value to meet charges; abatement.
Chapter 59, Section 72A. Unpaid real estate taxes; abatement.
Chapter 59, Section 73. Repealed, 1955, 344, Sec. 2.
Chapter 59, Section 74. Corporations liable to franchise taxes; abatement of local taxes; notice.
Chapter 59, Section 75. Omitted property; assessments.
Chapter 59, Section 76. Revision of valuation or classification.
Chapter 59, Section 77. Reassessments.
Chapter 59, Section 78. Collection of reassessed taxes.
APPORTIONMENT OF TAXES ON REAL ESTATE SUBSEQUENTLY DIVIDED.
Chapter 59, Section 78A. Real estate divided after assessment; apportionment of tax.
Chapter 59, Section 79, 80. Repealed, 1978, 580, Sec. 36.
Chapter 59, Section 81. Appeal from apportionment.
Chapter 59, Section 82. Validity of excessive assessments.
Chapter 59, Section 83. Corporations having capital stock divided into shares; returns by assessors.
Chapter 59, Section 84. Repealed, 1985, 300, Sec. 3.
Chapter 59, Section 85. Repealed, 1945, 271.
Chapter 59, Section 86. Exempted property; returns by assessors.
Chapter 59, Section 87. Responsibility of assessors.
Chapter 59, Section 88. Repealed, 1926, 29.
Chapter 59, Section 89. Compromise assessments; penalties.
Chapter 59, Section 90. Evasion of taxation; penalties.
Chapter 59, Section 91. Fraudulent lists; penalties.
Chapter 59, Section 92. Taverns and boarding houses; refusing information; penalties.
Chapter 59, Section 93. Failure to assess required taxes; penalties.
Chapter 59, Section 94. Violation of sec. 46; penalty.
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