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March 26, 2026 Rain | 42°F
The 194th General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 59 ASSESSMENT OF LOCAL TAXES
  5. Section 19 Mortgaged or pledged personal property; assessment

Section 19

Section 19: Mortgaged or pledged personal property; assessment

Section 19. Personal property mortgaged or pledged shall be assessed to the owner or to the mortgagee or pledgee in actual physical possession thereof on January first.