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The 189th General Court of the Commonwealth of Massachusetts

Section 6: Books containing tax lists; duty to keep

[ Text of section effective until November 7, 2016. For text effective November 7, 2016, see below.]

  Section 6. The collector shall make and keep the book containing the tax list committed to him or, with the written approval of the commissioner of revenue, on a mechanically or electronically prepared record, against the name of every person assessed for a tax, entries showing the disposition thereof, whether reassessed, abated or paid, and the date of such disposition.

Chapter 60: Section 6. Books or electronically prepared records containing tax lists; duty to keep

[ Text of section as amended by 2016, 218, Sec. 163 effective November 7, 2016. For text effective until November 7, 2016, see above.]

  Section 6. The collector shall make and keep the book, or an electronically prepared record, containing the tax list committed to the collector and against the name of every person assessed for a tax shall make entries showing the disposition thereof, whether reassessed, abated or paid, and the date of such disposition.