Massachusetts General Laws
Title IX - Taxation
Chapter 58 - General Provisions Relative to Taxation

Section 1 - Commissioner; Establishment of Minimum Standards of Assessment Performance - Section 1. The commissioner of revenue in chapters fifty-eight to...

Section 1a - Commissioner; General Powers and Duties - Section 1A. The commissioner, in addition to exercising the powers...

Section 2 - Commissioner; Annual Lists to Board of Assessors; Classifications; Objections; Appeal - Section 2. The commissioner shall annually, on or before April...

Section 3 - Commissioner; Assistance to Local Assessors - Section 3. In order to assist the assessors in the...

Section 4 - Noncompliance by Assessors - Section 4. Whenever it appears to the commissioner that the...

Section 4a - Continued Non-Compliance With Minimum Standards by Cities or Towns; Contracts by Commissioner; Court Orders - Section 4A. If such city or town fails, within a...

Section 4b - Compliance With Court Orders by Cities or Towns; Provision of Services by Commissioner - Section 4B. A city or town whose mayor or selectmen...

Section 4c - Costs of Services Provided by Commissioner - Section 4C. Whenever the commissioner provides any service under the...

Section 5 - Notices and Lists; Instructing Assessors - Section 5. The commissioner may give instructions for preparing the...

Section 6 - Real Estate Values; Collecting Information - Section 6. The commissioner may collect and tabulate information as...

Section 7 - Unpaid Taxes; Obtaining Information; Affidavits - Section 7. The commissioner shall from time to time secure...

Section 8 - Delinquent Collections; Proceedings by Attorney General; Abatement of Certain Taxes, etc.; Expedited Abatement Procedure for Abandoned Real Property - Section 8. If, at any time after any tax, assessment,...

Section 8b - Reimbursement Claims by Cities and Towns; Filing; Time Limitation - Section 8B. All reimbursement claims to which a city or...

Section 8c - Affordable Housing Sites; Abatement of Real Estate Tax Obligations - Section 8C. A city or town may establish, relative to...

Section 9 - Proposed Equalized Valuation; Establishment - Section 9. In the year nineteen hundred and sixty-six and...

Section 10 - Determination of Equalized Valuation - Section 10. In determining the equalized valuations required by section...

Section 10a - Proposed Equalized Valuation; Notice and Hearing; Changes - Section 10A. On or before June tenth, in each year...

Section 10b - Appeal to Appellate Tax Board - Section 10B. On or before August tenth next following, a...

Section 10c - Final Equalization and Apportionment; Establishment; Report to General Court - Section 10C. On or before January thirty-first of the year...

Section 13 - Definitions Applicable to Secs. 13 to 17 - Section 13. As used in this section and sections 14...

Section 14 - Determination of Fair Cash Valuation of State-Owned Land Located Within Municipalities; Land Held by Division of Watershed Management - Section 14. In 2019 and every 2 years thereafter, the...

Section 15 - Notification of Land Acquired or Disposed of by Commonwealth - Section 15. Whenever the commonwealth acquires or disposes of land,...

Section 16 - Statement of Fair Cash Valuation Reimbursement Percentage for Each Municipality Where State-Owned Land Located - Section 16. The commissioner shall annually deliver, to the state...

Section 17 - Reimbursement of Municipalities Where State-Owned Land Located - Section 17. The treasurer shall annually, reimburse each city and...

Section 17b - Property Taken for Flood Control; Loss of Taxes; Reimbursement - Section 17B. The state treasurer shall annually, not later than...

Section 17c - Forest Products Trust Fund - Section 17C. A Forest Products Trust Fund shall be established...

Section 18b - Distribution of Highway Fund; Notification of Amount Required; Fractions - Section 18B. The state treasurer, without further appropriation and upon...

Section 18c - Distribution of Budgeted Aid to Cities and Towns - Section 18C. (a) In this section, ''budgeted aid'' shall mean...

Section 18f - Distributions to Cities, Towns, or Regional School Districts; Receipt of Certification of Prior Financial Reports - Section 18F. No distributions pursuant to sections eighteen A and...

Section 20a - Deductions From Sums Payable to Cities and Towns - Section 20A. If, at the time any amount is distributable...

Section 25 - Amounts Due Municipalities; Determination; Payment - Section 25. The commissioner shall ascertain and determine the amount...

Section 25a - Amounts Due Municipalities; Annual Estimates - Section 25A. Annually on or before March first, the commissioner...

Section 25b - Proceeds of Cigarette Excise; Certification for Payment by Commissioner of Revenue - Section 25B. The commissioner of revenue shall, as hereinafter provided,...

Section 28 - Annual Assessments for Deposits With State Treasurer; Trust Funds - Section 28. The commissioner shall annually assess upon every corporation...

Section 28a - Withholding Taxes; Internal Revenue Code of United States - Section 28A. The state treasurer and other officials having charge...

Section 28b - Withholding Statements; Federal Taxes - Section 28B. The state treasurer and other officials having charge...

Section 28c - Reciprocal Enforcement of Tax Liabilities - Section 28C. At the request of the commissioner, the attorney...

Section 31 - Forms; Authority of Commissioner - Section 31. In addition to the forms expressly required by...