Section 21D. The commissioner of revenue shall calculate the total limit applicable pursuant to sections twenty A and twenty-one C and section thirty-four of chapter seventy-one; provided, however, that he may adjust any such limit upon written application and pursuant to written guidelines issued by him in order to counterbalance the effects of extraordinary, non-recurring events which occurred during the base year, which were not within the purview of normal municipal financial practices, and would otherwise cause a limit to be set which would be inconsistent with that intended by said sections; and provided, further, that any such adjustment shall be explained in detail and in writing.
For the purposes of this section, the ordinary use of free cash to reduce the gross amount of revenue to be raised shall be considered as within the purview of normal municipal practices. The commissioner may require the presentation of such books, records or other information by any official of the commonwealth or any official of a city, town, district, county, governing body or regional governmental unit as he deems necessary. He shall certify the amount of each limit to the proper governing body or local appropriating authority. If any such limit is increased or decreased in accordance with the provisions of this section, the commissioner shall redetermine the limit accordingly and shall forthwith certify such increased or decreased limit to the proper governing body or local appropriating authority.
No tax rate shall be fixed in any city or town until such rate has been approved by the commissioner of revenue, and the commissioner shall not approve a rate for any city or town which fails to report any increase in assessed valuation as described in paragraph (f) of section twenty-one C or which would allow the amount of property taxes levied to exceed the limit or adjusted limit determined by said commissioner.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 59 - Assessment of Local Taxes
Section 2 - Property Subject to Taxation; Exceptions
Section 2a - Real Property; Mortgages; Classifications
Section 2b - Certain Types of Interest or Ownership Taxable; Liens; Public Purposes
Section 3b - Real Estate Acquired by Eminent Domain; Exceptions
Section 3f - Child Care Facilities; Classification as Property Used for Human Habitation
Section 4 - Property Taxable as Personal Estate
Section 5 - Property; Exemptions
Section 5b - Appeals; Eligibility for Exemption Under Sec. 5, Third Clause; Corporations or Trusts
Section 5c3/4 - Residential Exemption
Section 5e - Valuation of Land Held by City or Town in Another City or Town; Certification; Appeals
Section 5g - Payment to Cities or Towns for Property Held for Water Supply or Related Purposes
Section 5h - Payments to Municipalities for Certain Watershed Land; Difference in Assessment
Section 5i - Exemption; Conditions
Section 5j - Special Assessment Policy; Historic Owner-Occupied Residences
Section 5k - Property Tax Liability Reduced in Exchange for Volunteer Services; Persons Over Age 60
Section 5m - Exemption for Market Rate Units Contained in a Certified Housing Development Project
Section 5n - Reduction of Property Tax Obligation of Veteran in Exchange for Volunteer Services
Section 8 - Interstate, Foreign Trade or Fishing Ships or Vessels; Assessment; Abatement
Section 12 - Mortgaged Real Estate
Section 12a - Statement of Estate Liable to Taxation
Section 12b - Mortgagors and Mortgagees Deemed Joint Owners; Tax Bill
Section 12c - Taxes Paid by Tenant; Recovery From Landlord
Section 12d - Assessment Against Real Estate of Decedent; Liability of Heirs and Devisees
Section 12e - Assessment Against Real Estate of Decedent; Lien
Section 18 - Personal Property; Assessment
Section 19 - Mortgaged or Pledged Personal Property; Assessment
Section 20 - State Treasurer; Duties
Section 20a - Increase in Assessments
Section 21 - Assessors; Duties
Section 21a - Additional Compensation of Assessors for Courses of Study
Section 21a.5 - Certified Assessors; Compensation
Section 21b - Training Programs for Assessors
Section 21c - Limitations on Total Taxes Assessed; Determination by Voters
Section 23 - Annual Assessment; Amount; Deductions; Approval
Section 23a - Notice to Municipal Finance Officers
Section 23b - Notice of Abatements
Section 23d - Notice of Preliminary Tax
Section 24 - Railroad Subscriptions; Interest on Debts
Section 25 - Additional Assessments
Section 26 - Number of Assessments
Section 27 - Assessors' Neglect to Assess
Section 28 - Unpaid Taxes; Collection
Section 29 - Notice of Assessments; Lists
Section 31 - Verification of Lists; Oaths
Section 32 - Inspection of Lists
Section 33 - Storage Warehouses; Information Regarding Customers
Section 34 - Mortgagors and Mortgagees; Statements
Section 36 - Failure to Furnish Lists; Estimating Value
Section 37 - Conclusiveness of Estimate
Section 38 - Fair Cash Valuation; Classification of Assessed Valuation; Taxable Valuation
Section 38a - Pipelines; Valuation; Exceptions
Section 38d - Written Return of Information to Determine Valuation of Real Property
Section 38f - Written Return of Information to Determine Valuation of Personal Property
Section 38g - Testimony Under Oath Concerning Written Return Filed Under Sec. 38f
Section 39 - Telephone and Telegraph Companies; Valuation of Machinery, Poles, Wires, Etc.
Section 40 - Telephone and Telegraph Companies; Assessors; Informing Commissioners
Section 41 - Telephone and Telegraph Companies; Returns
Section 42 - Telephone and Telegraph Companies; Failure to Make Returns
Section 43 - Valuation and Assessment Books; Public Inspection
Section 45 - Books and Records of Assessors Furnished by Municipalities; Electronic Format
Section 50 - Required Books or Records of Assessors; Explanatory Notes
Section 51 - Exempted Property; Entries on Valuation Lists
Section 52 - Valuation Lists; Statement of Assessors; Penalties
Section 52a - Plans Showing Boundaries in City or Town; Delivery to Court
Section 52b - Official Inspection of Valuation Information, Release of Comparable Sales Data
Section 52c - Public Access to Terminals or Other Data Processing Equipment
Section 53 - Tax Lists; Commitment; Warrants; Collector of Taxes
Section 54 - Tax Lists; Form; Contents
Section 55 - Warrants; Form; Contents
Section 56 - Lost or Destroyed Warrants
Section 57 - Bills for Taxes; Due Date; Interest; Amounts Overdue; Date of Delivery for Payment
Section 57a - Unpaid Taxes Not in Excess of One Hundred Dollars; Interest
Section 57d - Affidavit of Address
Section 58 - Discounts on Taxes
Section 58a - Minimum Abatement or Refund of Property Tax
Section 60 - Records of Abatements
Section 61 - Conditions of Abatement
Section 61a - Discovery; Failure to Comply
Section 62 - Costs; Prepayment
Section 63 - Notice of Decision
Section 64 - Appeals; County Commissioners; Appellate Tax Board
Section 65 - Appeals; Appellate Tax Board
Section 65a - Sale or Taking Real Property for Taxes; Effect Upon Abatement
Section 65b - Appeals; Inability to Pay Balance of Tax
Section 65d - Mistake in Payments; Appeal; Abatement
Section 69 - Reimbursement; Interest
Section 70 - Certificate of Abatement
Section 70a - Procedure After Abatement
Section 71 - Uncollectible Taxes; Abatement
Section 72a - Unpaid Real Estate Taxes; Abatement
Section 74 - Corporations Liable to Franchise Taxes; Abatement of Local Taxes; Notice
Section 75 - Omitted Property; Assessments
Section 76 - Revision of Valuation or Classification
Section 78 - Collection of Reassessed Taxes
Section 78a - Real Estate Divided After Assessment; Apportionment of Tax
Section 81 - Appeal From Apportionment
Section 82 - Validity of Excessive Assessments
Section 83 - Corporations Having Capital Stock Divided Into Shares; Returns by Assessors
Section 86 - Exempted Property; Returns by Assessors
Section 87 - Responsibility of Assessors
Section 89 - Compromise Assessments; Penalties
Section 90 - Evasion of Taxation; Penalties
Section 91 - Fraudulent Lists; Penalties
Section 92 - Taverns and Boarding Houses; Refusing Information; Penalties