Chapter 59 - Assessment of Local Taxes

Section 2 - Property Subject to Taxation; Exceptions
Section 2a - Real Property; Mortgages; Classifications
Section 2b - Certain Types of Interest or Ownership Taxable; Liens; Public Purposes
Section 2c - Real Estate Sold by Governmental or Exempt Entities; Pro Rata Taxation; Computation; Collection Remedies
Section 2d - Taxation of Improved Real Estate Based on Value at Issuance of Occupancy Permit; Pro Rata
Section 3b - Real Estate Acquired by Eminent Domain; Exceptions
Section 3c - Pipe Lines
Section 3e - Real Estate Owned by the United States and Leased to Private Interests; Enforcement by Lien or Sale; Collection Remedies
Section 3f - Child Care Facilities; Classification as Property Used for Human Habitation
Section 4 - Property Taxable as Personal Estate
Section 5 - Property; Exemptions
Section 5b - Appeals; Eligibility for Exemption Under Sec. 5, Third Clause; Corporations or Trusts
Section 5c - Exemptions for Residential Real Property in Cities or Towns Assessing at Full and Fair Cash Valuation
Section 5c1/2 - Additional Exemption Allowed Notwithstanding Prohibition of First Paragraph of Sec. 5
Section 5c3/4 - Residential Exemption
Section 5d - Property Held by City, Town or District in Another City or Town for Water Supply, etc.; Purposes; Tax Liability; Stumpage Fees
Section 5e - Valuation of Land Held by City or Town in Another City or Town; Certification; Appeals
Section 5f - Holding Municipalities or Districts; Tax Liability for Lands Held in Other Municipalities or Districts; Stumpage Fees
Section 5g - Payment to Cities or Towns for Property Held for Water Supply or Related Purposes
Section 5h - Payments to Municipalities for Certain Watershed Land; Difference in Assessment
Section 5i - Exemption; Conditions
Section 5j - Special Assessment Policy; Historic Owner-Occupied Residences
Section 5k - Property Tax Liability Reduced in Exchange for Volunteer Services; Persons Over Age 60
Section 5l - Deferral of Taxes Due by Member of the Massachusetts National Guard or Reservist on Active Duty Outside Commonwealth
Section 5m - Exemption for Market Rate Units Contained in a Certified Housing Development Project
Section 5n - Reduction of Property Tax Obligation of Veteran in Exchange for Volunteer Services
Section 8 - Interstate, Foreign Trade or Fishing Ships or Vessels; Assessment; Abatement
Section 8a - Excise Tax on Farm Machinery and Equipment and Farm Animals; Abatement; Collection; Voter Approval to Not Impose Excise
Section 11 - Real Estate
Section 12 - Mortgaged Real Estate
Section 12a - Statement of Estate Liable to Taxation
Section 12b - Mortgagors and Mortgagees Deemed Joint Owners; Tax Bill
Section 12c - Taxes Paid by Tenant; Recovery From Landlord
Section 12d - Assessment Against Real Estate of Decedent; Liability of Heirs and Devisees
Section 12e - Assessment Against Real Estate of Decedent; Lien
Section 12f - Real Estate Unassessed Where Right or Titled Unascertained; Lien for Expenses to Determine Ownership
Section 18 - Personal Property; Assessment
Section 19 - Mortgaged or Pledged Personal Property; Assessment
Section 20 - State Treasurer; Duties
Section 20a - Increase in Assessments
Section 20b - Regional Veterans' Districts, Regional Water Districts or Regional Sewerage Districts; Increase in Assessments
Section 21 - Assessors; Duties
Section 21a - Additional Compensation of Assessors for Courses of Study
Section 21a1/2 - Certified Assessors; Compensation
Section 21b - Training Programs for Assessors
Section 21c - Limitations on Total Taxes Assessed; Determination by Voters
Section 21d - Calculation of Total Limit; Adjustment of Limit; Certification of Amount of Limit; Approval
Section 23 - Annual Assessment; Amount; Deductions; Approval
Section 23a - Notice to Municipal Finance Officers
Section 23b - Notice of Abatements
Section 23d - Notice of Preliminary Tax
Section 24 - Railroad Subscriptions; Interest on Debts
Section 25 - Additional Assessments
Section 26 - Number of Assessments
Section 27 - Assessors' Neglect to Assess
Section 28 - Unpaid Taxes; Collection
Section 29 - Notice of Assessments; Lists
Section 30 - Blank Lists
Section 31 - Verification of Lists; Oaths
Section 31a - Examination of Records to Verify Completeness and Accuracy of Accounting of Taxable Personal Property Required to Be Filed Under Sec. 29
Section 32 - Inspection of Lists
Section 33 - Storage Warehouses; Information Regarding Customers
Section 34 - Mortgagors and Mortgagees; Statements
Section 36 - Failure to Furnish Lists; Estimating Value
Section 37 - Conclusiveness of Estimate
Section 38 - Fair Cash Valuation; Classification of Assessed Valuation; Taxable Valuation
Section 38a - Pipelines; Valuation; Exceptions
Section 38d - Written Return of Information to Determine Valuation of Real Property
Section 38e - Testimony Under Oath Concerning Written Return Filed Under Sec. 38d or Application for Abatement
Section 38f - Written Return of Information to Determine Valuation of Personal Property
Section 38g - Testimony Under Oath Concerning Written Return Filed Under Sec. 38f
Section 38h - Transition Payments to Municipalities in Which an Affiliated Generation Facility Is Located
Section 39 - Telephone and Telegraph Companies; Valuation of Machinery, Poles, Wires, Etc.
Section 40 - Telephone and Telegraph Companies; Assessors; Informing Commissioners
Section 41 - Telephone and Telegraph Companies; Returns
Section 42 - Telephone and Telegraph Companies; Failure to Make Returns
Section 42a - Amended Valuation of Property Held by Pipeline or Telephone or Telegraph Company; Collection of Additional Assessment; Appeals
Section 43 - Valuation and Assessment Books; Public Inspection
Section 44 - Lists; Contents
Section 45 - Books and Records of Assessors Furnished by Municipalities; Electronic Format
Section 46 - Entries in Books
Section 50 - Required Books or Records of Assessors; Explanatory Notes
Section 51 - Exempted Property; Entries on Valuation Lists
Section 52 - Valuation Lists; Statement of Assessors; Penalties
Section 52a - Plans Showing Boundaries in City or Town; Delivery to Court
Section 52b - Official Inspection of Valuation Information, Release of Comparable Sales Data
Section 52c - Public Access to Terminals or Other Data Processing Equipment
Section 53 - Tax Lists; Commitment; Warrants; Collector of Taxes
Section 54 - Tax Lists; Form; Contents
Section 55 - Warrants; Form; Contents
Section 56 - Lost or Destroyed Warrants
Section 57 - Bills for Taxes; Due Date; Interest; Amounts Overdue; Date of Delivery for Payment
Section 57a - Unpaid Taxes Not in Excess of One Hundred Dollars; Interest
Section 57c - Preliminary Tax for Real Estate and Personal Property; Notice; Installment Payments; Date of Delivery of Payments
Section 57d - Affidavit of Address
Section 58 - Discounts on Taxes
Section 58a - Minimum Abatement or Refund of Property Tax
Section 59 - Abatements
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
Section 60 - Records of Abatements
Section 61 - Conditions of Abatement
Section 61a - Discovery; Failure to Comply
Section 62 - Costs; Prepayment
Section 63 - Notice of Decision
Section 64 - Appeals; County Commissioners; Appellate Tax Board
Section 65 - Appeals; Appellate Tax Board
Section 65a - Sale or Taking Real Property for Taxes; Effect Upon Abatement
Section 65b - Appeals; Inability to Pay Balance of Tax
Section 65c - Late Appeals
Section 65d - Mistake in Payments; Appeal; Abatement
Section 69 - Reimbursement; Interest
Section 70 - Certificate of Abatement
Section 70a - Procedure After Abatement
Section 71 - Uncollectible Taxes; Abatement
Section 72a - Unpaid Real Estate Taxes; Abatement
Section 74 - Corporations Liable to Franchise Taxes; Abatement of Local Taxes; Notice
Section 75 - Omitted Property; Assessments
Section 76 - Revision of Valuation or Classification
Section 77 - Reassessments
Section 78 - Collection of Reassessed Taxes
Section 78a - Real Estate Divided After Assessment; Apportionment of Tax
Section 81 - Appeal From Apportionment
Section 82 - Validity of Excessive Assessments
Section 83 - Corporations Having Capital Stock Divided Into Shares; Returns by Assessors
Section 86 - Exempted Property; Returns by Assessors
Section 87 - Responsibility of Assessors
Section 89 - Compromise Assessments; Penalties
Section 90 - Evasion of Taxation; Penalties
Section 91 - Fraudulent Lists; Penalties
Section 92 - Taverns and Boarding Houses; Refusing Information; Penalties
Section 93 - Failure to Assess Required Taxes; Penalties
Section 94 - Violation of Sec. 46; Penalty