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 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 Repealed, 1979, 797, Sec. 7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 Repealed, 2014, 62, Sec. 9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 Repealed, 1941, 609, Sec. 1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 Repealed, 2016, 218, Sec. 108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 Repealed, 2016, 218, Sec. 109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 Repealed, 1969, 546, Sec. 6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 Repealed, 1990, 268, Sec. 1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 Repealed, 2011, 194, Sec. 26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