Mass. Gen. Laws ch. 58 – General Provisions Relative to Taxation | Midpage

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Massachusetts General Laws

Chapter 58

Mass. Gen. Laws ch. 58

General Provisions Relative to Taxation

1Commissioner; establishment of minimum standards of assessment performance 1ACommissioner; general powers and duties 2Commissioner; annual lists to board of assessors; classifications; objections; appeal 3Commissioner; assistance to local assessors 4Noncompliance by assessors 4AContinued non-compliance with minimum standards by cities or towns; contracts by commissioner; court orders 4BCompliance with court orders by cities or towns; provision of services by commissioner 4CCosts of services provided by commissioner 5Notices and lists; instructing assessors 6Real estate values; collecting information 7Unpaid taxes; obtaining information; affidavits 8Delinquent collections; proceedings by attorney general; abatement of certain taxes, etc.; expedited abatement procedure for abandoned real property 8BReimbursement claims by cities and towns; filing; time limitation 8CAffordable housing sites; abatement of real estate tax obligations 9Proposed equalized valuation; establishment 10Determination of equalized valuation 10AProposed equalized valuation; notice and hearing; changes 10BAppeal to appellate tax board 10CFinal equalization and apportionment; establishment; report to general court 13Definitions applicable to Secs. 13 to 17 14Determination of fair cash valuation of state-owned land located within municipalities; land held by division of watershed management 15Notification of land acquired or disposed of by commonwealth 16Statement of fair cash valuation reimbursement percentage for each municipality where state-owned land located 17Reimbursement of municipalities where state-owned land located 17BProperty taken for flood control; loss of taxes; reimbursement 17CForest Products Trust Fund 18BDistribution of highway fund; notification of amount required; fractions 18CDistribution of budgeted aid to cities and towns 18FDistributions to cities, towns, or regional school districts; receipt of certification of prior financial reports 20ADeductions from sums payable to cities and towns 25Amounts due municipalities; determination; payment 25AAmounts due municipalities; annual estimates 25BProceeds of cigarette excise; certification for payment by commissioner of revenue 28Annual assessments for deposits with state treasurer; trust funds 28AWithholding taxes; internal revenue code of United States 28BWithholding statements; federal taxes 28CReciprocal enforcement of tax liabilities 31Forms; authority of commissioner