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February 07, 2026 Snow | 23°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 60 COLLECTION OF LOCAL TAXES
  5. Section 12 Custody of books, etc.; demand

Section 12

Section 12: Custody of books, etc.; demand

Section 12. A town clerk or an assessor, having knowledge of any accounts, records or papers relating to taxes in his town which should be in his custody, shall demand them of any person having them, who shall forthwith deliver them to him.