Massachusetts General Laws
Chapter 58 - General Provisions Relative to Taxation
Section 2 - Commissioner; Annual Lists to Board of Assessors; Classifications; Objections; Appeal

Section 2. The commissioner shall annually, on or before April first of each year, forward to each board of assessors a list of all corporations known to him to be liable on January first of said year to taxation under chapters fifty-nine, sixty A and sixty-three. Such list shall indicate which of said corporations have been classified by the commissioner as manufacturing corporations or research and development corporations and shall contain such other information as in his judgment will assist such boards of assessors in the assessment of taxes. The operation of a solid waste disposal facility, as defined in section eighteen of chapter sixteen, or the production of any material or other product therefrom which is usable or marketable shall not be deemed to be a manufacturing activity for the purposes of this section.
Any person aggrieved by any classification made by the commissioner under any provision of chapters fifty-nine and sixty-three or by any action taken by the commissioner under this section may, on or before April thirtieth of said year or the thirtieth day after such list is sent out by the commissioner, whichever is later, file an application with the appellate tax board on a form approved by it, stating therein the classification claimed.
The appellate tax board shall, within ten days after the decision on said application, give written notice thereof to the applicant. The decision of the board shall be binding upon the parties to any proceeding pending or brought before it which involves a tax for the year to which the decision is applicable. For the purpose of this section, ''person'' shall include a board of assessors.

Structure Massachusetts General Laws

Massachusetts General Laws

Part I - Administration of the Government

Title IX - Taxation

Chapter 58 - General Provisions Relative to Taxation

Section 1 - Commissioner; Establishment of Minimum Standards of Assessment Performance

Section 1a - Commissioner; General Powers and Duties

Section 2 - Commissioner; Annual Lists to Board of Assessors; Classifications; Objections; Appeal

Section 3 - Commissioner; Assistance to Local Assessors

Section 4 - Noncompliance by Assessors

Section 4a - Continued Non-Compliance With Minimum Standards by Cities or Towns; Contracts by Commissioner; Court Orders

Section 4b - Compliance With Court Orders by Cities or Towns; Provision of Services by Commissioner

Section 4c - Costs of Services Provided by Commissioner

Section 5 - Notices and Lists; Instructing Assessors

Section 6 - Real Estate Values; Collecting Information

Section 7 - Unpaid Taxes; Obtaining Information; Affidavits

Section 8 - Delinquent Collections; Proceedings by Attorney General; Abatement of Certain Taxes, etc.; Expedited Abatement Procedure for Abandoned Real Property

Section 8b - Reimbursement Claims by Cities and Towns; Filing; Time Limitation

Section 8c - Affordable Housing Sites; Abatement of Real Estate Tax Obligations

Section 9 - Proposed Equalized Valuation; Establishment

Section 10 - Determination of Equalized Valuation

Section 10a - Proposed Equalized Valuation; Notice and Hearing; Changes

Section 10b - Appeal to Appellate Tax Board

Section 10c - Final Equalization and Apportionment; Establishment; Report to General Court

Section 13 - Definitions Applicable to Secs. 13 to 17

Section 14 - Determination of Fair Cash Valuation of State-Owned Land Located Within Municipalities; Land Held by Division of Watershed Management

Section 15 - Notification of Land Acquired or Disposed of by Commonwealth

Section 16 - Statement of Fair Cash Valuation Reimbursement Percentage for Each Municipality Where State-Owned Land Located

Section 17 - Reimbursement of Municipalities Where State-Owned Land Located

Section 17b - Property Taken for Flood Control; Loss of Taxes; Reimbursement

Section 17c - Forest Products Trust Fund

Section 18b - Distribution of Highway Fund; Notification of Amount Required; Fractions

Section 18c - Distribution of Budgeted Aid to Cities and Towns

Section 18f - Distributions to Cities, Towns, or Regional School Districts; Receipt of Certification of Prior Financial Reports

Section 20a - Deductions From Sums Payable to Cities and Towns

Section 25 - Amounts Due Municipalities; Determination; Payment

Section 25a - Amounts Due Municipalities; Annual Estimates

Section 25b - Proceeds of Cigarette Excise; Certification for Payment by Commissioner of Revenue

Section 28 - Annual Assessments for Deposits With State Treasurer; Trust Funds

Section 28a - Withholding Taxes; Internal Revenue Code of United States

Section 28b - Withholding Statements; Federal Taxes

Section 28c - Reciprocal Enforcement of Tax Liabilities

Section 31 - Forms; Authority of Commissioner