General Provisions Relative to Taxation

  1. Law
  2. Massachusetts General Laws
  3. Administration of the Government
  4. Taxation
  5. General Provisions Relative to Taxation

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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
7a

To 7e - Repealed, 1979, 797, Sec. 7

Section
8

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

Section
8a

Repealed, 2014, 62, Sec. 9

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
11

12 - Repealed, 1941, 609, Sec. 1

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
15a

Repealed, 2016, 218, Sec. 108

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
17a

Repealed, 2016, 218, Sec. 109

Section
17b

Property Taken for Flood Control; Loss of Taxes; Reimbursement

Section
17c

Forest Products Trust Fund

Section
18

Repealed, 1969, 546, Sec. 6

Section
18a

Repealed, 1990, 268, Sec. 1

Section
18b

Distribution of Highway Fund; Notification of Amount Required; Fractions

Section
18c

Distribution of Budgeted Aid to Cities and Towns

Section
18d

Repealed, 2011, 194, Sec. 26

Section
18e

Repealed, 1990, 121, Sec. 23

Section
18f

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

Section
19

Repealed, 1931, 428, Sec. 1

Section
20

Repealed, 1966, 14, Sec. 31

Section
20a

Deductions From Sums Payable to Cities and Towns

Section
21

To 23 - Repealed, 1934, 323, Sec. 1

Section
24

24a - Repealed, 1951, 641, Sec. 2

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
26

Repealed, 1934, 323, Sec. 1

Section
26a

26b - Repealed, 1976, 415, Sec. 99

Section
27

Repealed, 1970, 601, Sec. 1

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
29

Repealed, 1989, 397, Sec. 1

Section
30

Repealed, 1976, 415, Sec. 99

Section
31

Forms; Authority of Commissioner

Section
31a

To 51 - Repealed, 1976, 415, Sec. 99