Massachusetts General Laws ch. 59 sec. 86 – Exempted property; returns by assessors
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Section 86. Assessors shall annually, on or before July first, forward to the commissioner a statement showing the whole amount of exempted property entered upon the valuation lists of their respective towns in accordance with section fifty-one, and the amount in each class, and stating separately the aggregate amount belonging to each class embraced in the clause third of section five.