Massachusetts Chapter 58 — General Provisions Relative to Taxation

51 sections hosted, reproduced from the official public-domain source.

Mass. Gen. Laws ch. 58, § 1— Commissioner; establishment of minimum standards of assessment performance
Mass. Gen. Laws ch. 58, § 1A— Commissioner; general powers and duties
Mass. Gen. Laws ch. 58, § 2— Commissioner; annual lists to board of assessors; classifications; objections; appeal
Mass. Gen. Laws ch. 58, § 3— Commissioner; assistance to local assessors
Mass. Gen. Laws ch. 58, § 4— Noncompliance by assessors
Mass. Gen. Laws ch. 58, § 4A— Continued non-compliance with minimum standards by cities or towns; contracts by commissioner; court orders
Mass. Gen. Laws ch. 58, § 4B— Compliance with court orders by cities or towns; provision of services by commissioner
Mass. Gen. Laws ch. 58, § 4C— Costs of services provided by commissioner
Mass. Gen. Laws ch. 58, § 5— Notices and lists; instructing assessors
Mass. Gen. Laws ch. 58, § 6— Real estate values; collecting information
Mass. Gen. Laws ch. 58, § 7— Unpaid taxes; obtaining information; affidavits
Mass. Gen. Laws ch. 58, § 8— Delinquent collections; proceedings by attorney general; abatement of certain taxes, etc.; expedited abatement procedure for abandoned real property
Mass. Gen. Laws ch. 58, § 8A— Repealed, 2014, 62, Sec. 9
Mass. Gen. Laws ch. 58, § 8B— Reimbursement claims by cities and towns; filing; time limitation
Mass. Gen. Laws ch. 58, § 8C— Affordable housing sites; abatement of real estate tax obligations
Mass. Gen. Laws ch. 58, § 9— Proposed equalized valuation; establishment
Mass. Gen. Laws ch. 58, § 10— Determination of equalized valuation
Mass. Gen. Laws ch. 58, § 10A— Proposed equalized valuation; notice and hearing; changes
Mass. Gen. Laws ch. 58, § 10B— Appeal to appellate tax board
Mass. Gen. Laws ch. 58, § 10C— Final equalization and apportionment; establishment; report to general court
Mass. Gen. Laws ch. 58, § 13— Definitions applicable to Secs. 13 to 17
Mass. Gen. Laws ch. 58, § 14— Determination of fair cash valuation of state-owned land located within municipalities; land held by division of watershed management
Mass. Gen. Laws ch. 58, § 15— Notification of land acquired or disposed of by commonwealth
Mass. Gen. Laws ch. 58, § 15A— Repealed, 2016, 218, Sec. 108
Mass. Gen. Laws ch. 58, § 16— Statement of fair cash valuation reimbursement percentage for each municipality where state-owned land located
Mass. Gen. Laws ch. 58, § 17— Reimbursement of municipalities where state-owned land located
Mass. Gen. Laws ch. 58, § 17A— Repealed, 2016, 218, Sec. 109
Mass. Gen. Laws ch. 58, § 17B— Property taken for flood control; loss of taxes; reimbursement
Mass. Gen. Laws ch. 58, § 17C— Forest Products Trust Fund
Mass. Gen. Laws ch. 58, § 18— Repealed, 1969, 546, Sec. 6
Mass. Gen. Laws ch. 58, § 18A— Repealed, 1990, 268, Sec. 1
Mass. Gen. Laws ch. 58, § 18B— Distribution of highway fund; notification of amount required; fractions
Mass. Gen. Laws ch. 58, § 18C— Distribution of budgeted aid to cities and towns
Mass. Gen. Laws ch. 58, § 18D— Repealed, 2011, 194, Sec. 26
Mass. Gen. Laws ch. 58, § 18E— Repealed, 1990, 121, Sec. 23
Mass. Gen. Laws ch. 58, § 18F— Distributions to cities, towns, or regional school districts; receipt of certification of prior financial reports
Mass. Gen. Laws ch. 58, § 19— Repealed, 1931, 428, Sec. 1
Mass. Gen. Laws ch. 58, § 20— Repealed, 1966, 14, Sec. 31
Mass. Gen. Laws ch. 58, § 20A— Deductions from sums payable to cities and towns
Mass. Gen. Laws ch. 58, § 25— Amounts due municipalities; determination; payment
Mass. Gen. Laws ch. 58, § 25A— Amounts due municipalities; annual estimates
Mass. Gen. Laws ch. 58, § 25B— Proceeds of cigarette excise; certification for payment by commissioner of revenue
Mass. Gen. Laws ch. 58, § 26— Repealed, 1934, 323, Sec. 1
Mass. Gen. Laws ch. 58, § 27— Repealed, 1970, 601, Sec. 1
Mass. Gen. Laws ch. 58, § 28— Annual assessments for deposits with state treasurer; trust funds
Mass. Gen. Laws ch. 58, § 28A— Withholding taxes; internal revenue code of United States
Mass. Gen. Laws ch. 58, § 28B— Withholding statements; federal taxes
Mass. Gen. Laws ch. 58, § 28C— Reciprocal enforcement of tax liabilities
Mass. Gen. Laws ch. 58, § 29— Repealed, 1989, 397, Sec. 1
Mass. Gen. Laws ch. 58, § 30— Repealed, 1976, 415, Sec. 99
Mass. Gen. Laws ch. 58, § 31— Forms; authority of commissioner