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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 37 Conclusiveness of estimate

Section 37

Section 37: Conclusiveness of estimate

Section 37. Such estimate shall be entered in the valuation book, and, except as provided in section sixty-one, shall be conclusive upon any person not seasonably bringing in such list, unless he shows a reasonable excuse for the omission.