§ 1 Commissioner; establishment of minimum standards of assessment performance
§ 1A Commissioner; general powers and duties
§ 2 Commissioner; annual lists to board of assessors; classifications; objections; appeal
§ 3 Commissioner; assistance to local assessors
§ 4 Noncompliance by assessors
§ 4A Continued non-compliance with minimum standards by cities or towns; contracts by commissioner; court orders
§ 4B Compliance with court orders by cities or towns; provision of services by commissioner
§ 4C Costs of services provided by commissioner
§ 5 Notices and lists; instructing assessors
§ 6 Real estate values; collecting information
§ 7 Unpaid taxes; obtaining information; affidavits
§ 8 Delinquent collections; proceedings by attorney general; abatement of certain taxes, etc.; expedited abatement procedure for abandoned real property
§ 8B Reimbursement claims by cities and towns; filing; time limitation
§ 8C Affordable housing sites; abatement of real estate tax obligations
§ 9 Proposed equalized valuation; establishment
§ 10 Determination of equalized valuation
§ 10A Proposed equalized valuation; notice and hearing; changes
§ 10B Appeal to appellate tax board
§ 10C Final equalization and apportionment; establishment; report to general court
§ 13 Definitions applicable to Secs. 13 to 17
§ 14 Determination of fair cash valuation of state-owned land located within municipalities; land held by division of watershed management
§ 15 Notification of land acquired or disposed of by commonwealth
§ 16 Statement of fair cash valuation reimbursement percentage for each municipality where state-owned land located
§ 17 Reimbursement of municipalities where state-owned land located
§ 17B Property taken for flood control; loss of taxes; reimbursement
§ 17C Forest Products Trust Fund
§ 18B Distribution of highway fund; notification of amount required; fractions
§ 18C Distribution of budgeted aid to cities and towns
§ 18F Distributions to cities, towns, or regional school districts; receipt of certification of prior financial reports
§ 20A Deductions from sums payable to cities and towns
§ 25 Amounts due municipalities; determination; payment
§ 25A Amounts due municipalities; annual estimates
§ 25B Proceeds of cigarette excise; certification for payment by commissioner of revenue
§ 28 Annual assessments for deposits with state treasurer; trust funds
§ 28A Withholding taxes; internal revenue code of United States
§ 28B Withholding statements; federal taxes
§ 28C Reciprocal enforcement of tax liabilities
§ 31 Forms; authority of commissioner
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Terms Used In Massachusetts General Laws > Chapter 58 - General Provisions Relative to Taxation

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Oath: A promise to tell the truth.
  • Other entity: includes a domestic or foreign nonprofit corporation. See Massachusetts General Laws ch. 156D sec. 11.01
  • Personal property: All property that is not real property.
  • Probate: Proving a will
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Statute: A law passed by a legislature.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.