Section 38. Pews shall be personal estate.
Structure Massachusetts General Laws
Part I - Administration of the Government
Title XI - Certain Religious and Charitable Matters
Chapter 67 - Parishes and Religious Societies
Section 1 - Continuance of Existing Corporations
Section 2 - Existing Societies; Limitation or Modification of Rights, Privileges, Etc.
Section 3 - Status of Church Privileges
Section 5 - Membership; Rights and Restrictions
Section 6 - Membership; Women and Non-Residents
Section 7 - Meetings; Election of Officers; Tenure; Vacancies
Section 8 - Method of Election of Officers
Section 9 - Powers of Moderator
Section 10 - Assessors or Standing Committee; Election; Tenure
Section 11 - Management of Prudential Affairs
Section 12 - Procedure When Officers Fail to Call Meeting
Section 13 - Warning of Meetings
Section 14 - Warrant for Meetings; Contents
Section 15 - Presiding Officer During Selection of Moderator; Oath of Office
Section 18 - Assessments on Pews and Property of Members; Liability of Members for Parish Debts
Section 19 - Sale or Removal of Pews or Meeting-House
Section 20 - ''religious Society'' and ''society'', Defined
Section 21 - Incorporation of Religious Societies
Section 22 - Organization Meeting; Certificate of Incorporation, Filing, Etc.
Section 23 - Incorporation of Religious Society
Section 24 - Incorporation of Owners of Meeting Houses
Section 25 - Restrictions on Amount of Property Owned; Use of Income
Section 26 - Record of Organization Proceedings; Filing
Section 27 - Use of Funds; Purposes
Section 28 - Societies Incorporated Under Special Acts; Powers
Section 29 - Manner of Calling Meetings
Section 30 - Collection of Assessments
Section 31 - Sale of Pews for Taxes
Section 32 - Notice of Sale; Affidavit of Posting
Section 33 - New or Rejuvenated Meeting Houses; Acquisition of Funds by Selling Pews
Section 34 - Meeting-Houses Unfit for Worship; Rights of Pew Owners to Compensation
Section 35 - Assessments on Pews
Section 36 - Assessments on Pews; Consent of Owners
Section 38 - Property Status of Pews
Section 39 - Protestant Episcopal Societies; Organization
Section 40 - Methodist Episcopal Churches; Organization
Section 41 - Powers of Trustees
Section 42 - First Meeting of Trustees, Etc.
Section 43 - Filing Record of Organization
Section 44 - Roman Catholic Churches; Incorporation
Section 45 - Status and Powers of Archbishop's Successor
Section 46 - Powers of Corporation
Section 47 - Incorporation of Churches
Section 48 - Notice of Meeting
Section 49 - Election of Officers
Section 51 - Certification of Organization to State Secretary
Section 52 - Church Members Only to Be Members of Corporation; Associate Membership
Section 53 - Conveyances by Church Officers