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PART I
TITLE IX
CHAPTER 58
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PART I
ADMINISTRATION OF THE GOVERNMENT
(Chapters 1 through 182)
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TITLE IX
TAXATION
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CHAPTER 58
GENERAL PROVISIONS RELATIVE TO TAXATION
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Section 1
Commissioner; establishment of minimum standards of assessment performance
Section 1A
Commissioner; general powers and duties
Section 2
Commissioner; annual lists to board of assessors; classifications; objections; appeal
Section 3
Commissioner; assistance to local assessors
Section 4
Noncompliance by assessors
Section 4A
Continued non-compliance with minimum standards by cities or towns; contracts by commissioner; court orders
Section 4B
Compliance with court orders by cities or towns; provision of services by commissioner
Section 4C
Costs of services provided by commissioner
Section 5
Notices and lists; instructing assessors
Section 6
Real estate values; collecting information
Section 7
Unpaid taxes; obtaining information; affidavits
Section 7A to 7E
Repealed, 1979, 797, Sec. 7
Section 8
Delinquent collections; proceedings by attorney general; abatement of certain taxes, etc.; expedited abatement procedure for abandoned real property
Section 8A
Paraplegic veterans; surviving spouses; abatement of taxes; reimbursement of municipalities
Section 8B
Reimbursement claims by cities and towns; filing; time limitation
Section 8C
Affordable housing sites; abatement of real estate tax obligations
Section 9
Proposed equalized valuation; establishment
Section 10
Determination of equalized valuation
Section 10A
Proposed equalized valuation; notice and hearing; changes
Section 10B
Appeal to appellate tax board
Section 10C
Final equalization and apportionment; establishment; report to general court
Section 11, 12
Repealed, 1941, 609, Sec. 1
Section 13
Valuation of certain state and county lands
Section 14
Notice to assessors; hearings
Section 15
Effect of determination; newly acquired land; state forests
Section 15A
Exemptions for certain state lands
Section 16
Annual statements; state treasurer
Section 17
Rate of reimbursement
Section 17A
County tuberculosis hospitals; taxation
Section 17B
Property taken for flood control; loss of taxes; reimbursement
Section 17C
Forest Products Trust Fund
Section 18
Repealed, 1969, 546, Sec. 6
Section 18A
Repealed, 1990, 268, Sec. 1
Section 18B
Distribution of highway fund; notification of amount required; fractions
Section 18C
Distribution of Local Aid Fund
Section 18D
Pari-mutuel wager distribution
Section 18E
Repealed, 1990, 121, Sec. 23
Section 18F
Distributions to cities, towns, or regional school districts; receipt of certification of prior financial reports
Section 19
Repealed, 1931, 428, Sec. 1
Section 20
Repealed, 1966, 14, Sec. 31
Section 20A
Deductions from sums payable to cities and towns
Section 21 to 23
Repealed, 1934, 323, Sec. 1
Section 24, 24A
Repealed, 1951, 641, Sec. 2
Section 25
Amounts due municipalities; determination; payment
Section 25A
Amounts due municipalities; annual estimates
Section 25B
Proceeds of cigarette excise; certification for payment by commissioner of revenue
Section 26
Repealed, 1934, 323, Sec. 1
Section 26A, 26B
Repealed, 1976, 415, Sec. 99
Section 27
Repealed, 1970, 601, Sec. 1
Section 28
Annual assessments for deposits with state treasurer; trust funds
Section 28A
Withholding taxes; internal revenue code of United States
Section 28B
Withholding statements; federal taxes
Section 28C
Reciprocal enforcement of tax liabilities
Section 29
Repealed, 1989, 397, Sec. 1
Section 30
Repealed, 1976, 415, Sec. 99
Section 31
Forms; authority of commissioner
Section 31A to 51
Repealed, 1976, 415, Sec. 99
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