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 Repealed, 1979, 797, Sec. 7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 Repealed, 2014, 62, Sec. 9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 Repealed, 1941, 609, Sec. 1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 Repealed, 2016, 218, Sec. 108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 Repealed, 2016, 218, Sec. 109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 Repealed, 1969, 546, Sec. 6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 Repealed, 1990, 268, Sec. 1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 Repealed, 2011, 194, Sec. 26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