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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • 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Section 7A to 7E - Repealed, 1979, 797, Sec. 7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 - 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Section 11, 12 - Repealed, 1941, 609, Sec. 1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Section 18 - Repealed, 1969, 546, Sec. 6

Section 18A - Repealed, 1990, 268, Sec. 1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 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