Chapter 58: GENERAL PROVISIONS RELATIVE TO TAXATION
- 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- Section 7A to 7E Repealed, 1979, 797, Sec. 7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- Section 8A Repealed, 2014, 62, Sec. 9
- 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- Section 11, 12 Repealed, 1941, 609, Sec. 1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 Definitions applicable to Secs. 13 to 17
- Section 14 Determination of fair cash valuation of state-owned land located within municipalities; land held by division of watershed management
- Section 15 Notification of land acquired or disposed of by commonwealth
- Section 15A Repealed, 2016, 218, Sec. 108
- Section 16 Statement of fair cash valuation reimbursement percentage for each municipality where state-owned land located
- Section 17 Reimbursement of municipalities where state-owned land located
- Section 17A Repealed, 2016, 218, Sec. 109
- 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- Section 18 Repealed, 1969, 546, Sec. 6
- Section 18A Repealed, 1990, 268, Sec. 1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 budgeted aid to cities and towns
- Section 18D Repealed, 2011, 194, Sec. 26
- 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