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February 08, 2026 Clouds | 18°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 93 Failure to assess required taxes; penalties

Section 93

Section 93: Failure to assess required taxes; penalties

Section 93. An assessor who neglects to assess a state, county or district tax required by law shall be punished by a fine of not more than two hundred dollars.