Section 7. The commissioner shall from time to time secure information as to any unpaid taxes in any town, may examine the books, records and papers of collectors and assessors, and of other town officers, and may require them to make reports to him.
The commissioner may annually obtain from local officials at the expense of the commonwealth copies of all affidavits executed under section thirty-six of chapter fifty-one, and shall include the information obtained from such affidavits in any examination of tax records so as to insure the payment of taxes by all domiciliaries of the commonwealth. The commissioner shall also forward a copy of such list of residents to the registrar of motor vehicles.
Structure Massachusetts General Laws
Part I - Administration of the Government
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 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 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 15 - Notification of Land Acquired or Disposed of by Commonwealth
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 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