Section 8B. All reimbursement claims to which a city or town may be entitled on account of exemptions and abatements granted under section five of chapter fifty-nine shall be filed with the commissioner of revenue on or before the end of the fiscal year to which said claims relate.
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