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Mass. General Laws c.58

General provisions relative to taxation

This page links to an unofficial version of each section of G.L. c. 58. Section numbers not listed have been repealed.

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§ 1 Commissioner; establishment of minimum standards of assessment performance
§ 1A Commissioner; general powers and duties
§ 2 Commissioner; annual lists to board of assessors; classifications; objections; appeal
§ 3 Commissioner; assistance to local assessors
§ 4 Noncompliance by assessors
§ 4A Continued non-compliance with minimum standards by cities or towns; contracts by commissioner; court orders
§ 4B Compliance with court orders by cities or towns; provision of services by commissioner
§ 4C Costs of services provided by commissioner
§ 5 Notices and lists; instructing assessors
§ 6 Real estate values; collecting information
§ 7 Unpaid taxes; obtaining information; affidavits
§ 8 Delinquent collections; proceedings by attorney general; abatement of certain taxes, etc.; expedited abatement procedure for abandoned real property
§ 8B Reimbursement claims by cities and towns; filing; time limitation
§ 8C Affordable housing sites; abatement of real estate tax obligations
§ 9 Proposed equalized valuation; establishment
§ 10 Determination of equalized valuation
§ 10A Proposed equalized valuation; notice and hearing; changes
§ 10B Appeal to appellate tax board
§ 10C Final equalization and apportionment; establishment; report to general court
§ 13 Definitions applicable to Secs. 13 to 17

Amended by St.2023, c.28, § 27 effective July 1, 2023.

§ 14 Determination of fair cash valuation of state-owned land located within municipalities; land held by division of watershed management
§ 15 Notification of land acquired or disposed of by commonwealth
§ 16 Statement of fair cash valuation reimbursement percentage for each municipality where state-owned land located
§ 17 Reimbursement of municipalities where state-owned land located
§ 17B Property taken for flood control; loss of taxes; reimbursement
§ 17C Forest Products Trust Fund
§ 18B Distribution of highway fund; notification of amount required; fractions
§ 18C Distribution of budgeted aid to cities and towns
§ 18F Distributions to cities, towns, or regional school districts; receipt of certification of prior financial reports
§ 20A Deductions from sums payable to cities and towns
§ 25 Amounts due municipalities; determination; payment
§ 25A Amounts due municipalities; annual estimates
§ 25B Proceeds of cigarette excise; certification for payment by commissioner of revenue
§ 28 Annual assessments for deposits with state treasurer; trust funds
§ 28A Withholding taxes; internal revenue code of United States
§ 28B Withholding statements; federal taxes
§ 28C Reciprocal enforcement of tax liabilities
§ 31 Forms; authority of commissioner

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